[Adopted 1-7-1959[1]]
There is hereby created the office of Collector of Revenue.
The Collector of Revenue shall be appointed by the Mayor in the manner
provided by law. He shall receive such compensation for his services
as the Council shall, by ordinance, provide. He shall give bond for
the faithful performance of his duties in such amount as the Council
shall, by resolution, direct. He shall exercise and perform such functions,
powers and duties as are required by law and as the Council shall,
by ordinance, provide.
The Collector of Revenue shall receive and collect all moneys
assessed or raised by taxation or assessment for any purpose. He shall
enter in suitable books or other records to be kept by him the sums
received each day, indicating the account to which each receipt is
credited. Within 48 hours after the receipt of any moneys of the City
or on the first banking day thereafter, the Collector of Revenue shall
deposit such moneys in the authorized public depositories of the City
to the credit of the appropriate account. He shall report to the Council,
at least once each month, all receipts and deposits and cash-on-hand
belonging to the City. Within 60 days after the end of the fiscal
year and at such other times as may be required by the Council, he
shall make and furnish a detailed and true list of all delinquent
taxpayers for the next preceding year or for such period as the Council
may require.
[Amended 11-4-1987 by Ord. No. V-140; 3-4-2009 by Ord. No. DR-391]
All persons employed in the office of the Collector of Revenue,
including, but not limited to, the Tax Collector, are assigned to
the Department of Revenue and Finance, and they shall, under the supervision
and control of the Director of the Department, continue to exercise
and perform such functions, powers and duties, subject to law and
the ordinances of the City. Nothing herein contained shall be construed
to impair or deprive any such person or persons of any tenure of office
rights under any law of this state or of any rights or protection
provided them by Title 11A, Civil Service, of the Revised Statutes
of New Jersey or by any pension law or retirement system or any other
law of this state.
[Amended 11-4-1987 by Ord. No. V-140]
The Collector of Revenue shall collect taxes in the City of
Hoboken in the following manner:
A.
He shall receive from the Assessor the transcript or duplicate of
the assessment within 10 days after the same shall be made out according
to law and the ordinance of the Mayor and Council, and he shall annually,
on or before the first day of November in each year, give notice,
by advertisement to be published in the same paper in which the proceedings
of the Council are published for at least one week and to be set up
in at least four of the most public places in the City of Hoboken,
of said tax and that, if it is not paid on or before the 20th day
of December, the names of delinquents and unpaid taxes will be returned
to the Municipal Clerk, to be by him laid before the Council at its
next meeting thereafter.
B.
He shall, within 60 days after the receipt of the transcript or duplicate
of said assessment, demand payment of the tax or sum assessed on each
individual in the City, in person or by notice left at his or her
place of residence, and also, at the same time, give notice of the
time and place of the meeting of the Commissioners of Appeal.
C.
He shall be required to make out two returns of delinquent taxpayers,
one of which shall be called a "duplicate," which shall be filed by
the Municipal Clerk in his office; said returns to be entered in books
properly bound and ruled, which books and the statements therein contained
shall be verified by the oath or affirmation of said Collector of
Revenue.
D.
He shall receive the book of delinquent taxpayers when ordered to
be returned to him by the Council and shall proceed to collect the
same according to law.
E.
Whenever he pays over to the City Treasurer any moneys, it shall
be his duty to deliver to said Treasurer a statement showing the fund
or appropriation to which said moneys should be credited. He shall
also, on the first Monday of each month, deliver to the Municipal
Clerk a certified statement of all moneys belonging to the City, the
County of Hudson or the State of New Jersey received by him during
the preceding month, which statement shall contain the amount so received
and the respective funds to which the same shall be credited.
F.
He shall keep a cash book containing the amounts collected, from
whom received, the date of the receipts, the number of each bill paid,
where the party resides, the various purposes for which said taxes
were assessed and the amount of each item and the amount deducted
on appeal in cases of taxation; the statement for each ward shall
be kept separate from the others in said book, and said Collector
shall add together the sums contained in each column and place such
aggregate sum at the foot of each column through every page. He shall
keep a delinquent book which shall contain the names of the delinquents,
their residence, the number of their bills and the amounts thereof
and the amount deducted on appeal. The delinquents in each ward shall
be placed together and kept separate from those in the other wards,
and said Collector shall add together the sums contained in each column
through every page.
G.
He shall, as soon as he receives the Assessor's books, ascertain
from the Municipal Clerk the several deductions and alterations made
in the assessment on appeal in cases of taxation and shall note the
same on the Assessor's books in the proper column opposite each
bill, and he shall also add together the amounts in each column of
taxes paid in arrears and also the deductions made on appeal and place
the same at the foot of each column in the Assessor's books.
H.
He shall, whenever a tax bill is paid, mark upon it when the same
is paid.
I.
He shall receive from the Council the list and account of the unpaid
water rents and proceed to collect the same according to law; and
he shall charge interest thereon at the rate of 6% per annum, from
the 20th day of December next preceding the time the same comes to
his hands, and also 5% for collections, and the amount of such arrears
of water rent and interest thereon, when collected, he shall pay forthwith
to the Treasurer of the Board of Water Commissioners and shall take
a voucher for the payment thereof, which he shall forthwith exhibit
to the Municipal Clerk, and shall at the same time leave with the
Municipal Clerk a duplicate thereof to be filed, and said 5% for collection,
when collected by the Collector of Revenue, he shall pay over to the
City Treasurer to be placed in the salary or contingent fund.
J.
He shall, on the first day of May succeeding the time when the certified
list of the water rents and penalties remaining unpaid shall have
been delivered to him, make out and deliver to the Municipal Clerk
a certified copy of all water rents and penalties remaining unpaid
at that date.
K.
He shall be further charged with the duty of collecting all assessments
which may be made and duly confirmed by the Council opening, altering,
widening, filling up, grading, altering the grade of, refilling, guttering,
flagging and paving streets, filling sunken lots and for each and
every public improvement made in the manner provided by law.
L.
Immediately after any assessment is confirmed by the Mayor and Council,
said assessment shall be placed by the Municipal Clerk in the hands
of said Collector of Revenue, who shall forthwith demand the payment
of the sums due thereon from the persons who are, by law, required
to pay the same and shall open an account with the same in books to
be provided for that purpose; he shall also prepare a condensed recapitulation
of the same and cause it to be transcribed into a book to be called
the "Record of Assessment," containing the name of the street on which
each lot is situated, with the street and assessment number of each
lot, the name of the person to whom it is assessed, the dimensions
of each lot, the amount of assessment to each lot and the total thereof
and the time of confirmation; said book shall also contain marginal
blanks opposite each name for date of payment of principal and interest,
to be filled in when collected; and he shall, within 60 days from
the date of receiving said assessment, cause a duplicate of said condensed
recapitulation to be made containing the amounts which he may have
received, together with the names of the delinquents and the amounts
due from them respectively, to which shall be attached an affidavit
that the items therein named are true and that payment thereof had
been duly demanded as hereinbefore directed, and he shall deliver
the same to the Municipal Clerk. All moneys by him collected on any
assessment so placed in his hands shall be paid over by him to the
City Treasurer.
M.
In case any assessment named in the preceding subsection remains
unpaid for 30 days after confirmation thereof by the Council and the
persons owing the same are willing to make payment thereof at any
time before the real estate is advertised for sale, he shall collect,
in addition to the amount of such assessment, interest to be computed
at the rate of 12% per annum from the time of confirmation of such
assessment until the same is paid.
N.
He shall prepare lists of arrearages of taxes, of assessments for
opening or improving streets and of assessments for sewers and water
rents for the purpose of advertising the sale of the real estate concerned
in a newspaper. The list shall contain an accurate description of
the lands, tenements and real estate so assessed, the name of the
person to whom the property is assessed and the name of the reputed
owner, the number of the lot and block, the name of the street on
which the lots front or along which the same may extend, the size
of the lot and the amount of tax assessment or water rent for which
the same is to be ordered sold. He shall also prepare the schedule
necessary to a sale of any of the lands, tenements and real estate
of any of the delinquents and place the same in the hands of the Municipal
Clerk at least three days before the time appointed for sale.
O.
In case all the amounts shall not be paid on any assessment for taxes,
assessments for improvements, services or water rents above mentioned
and the same shall be advertised, he is authorized to collect the
unpaid assessments on the property advertised by adding interest at
the rate of 12% per annum, and costs incurred, and to enter such correction
in the records of assessments in the manner provided by this section
until within six days of every such sale.
It shall be the duty of the Collector of Revenue to collect
all arrearages of taxes with interest upon the tax then due by law
at the rate of 7% per annum.
