[Prior code § 2-8.1]
There shall be a Department of Revenue and Finance of the Borough
which shall have jurisdiction over all business pertaining to revenue
and finance. The Treasurer of the Borough, when so appointed by the
Mayor and Borough Council, shall be the Director of the Department
of Revenue and Finance.
[Prior code § 2-8.2; amended by Ord. 91-3 § 8, 1991; modified in Supp.
No. 1 by directive from the Borough]
A.
Borough Treasurer.
1.
Within the Department of Revenue and Finance there shall be a Division
of the Treasury, the head of which shall be the Borough Treasurer.
2.
The Treasurer shall be deemed to be the municipal finance officer
and shall comply with all certification requirements for such position
as is set forth in N.J.S.A. 40A:9-140.1 et seq. Upon such certification,
such person shall be known as the Chief Financial Officer. All other
persons working under such Chief Financial Officer shall be certified
as may be required by law.
B.
Powers and duties of the Treasurer. The Treasurer shall have, perform
and exercise all of the functions, powers and duties as provided by
general law and Borough ordinances. He or she shall keep and maintain
books and records of all financial transactions of the Borough in
accordance with the standards and requirements of the Division of
Local Government in the Department of the Treasury of the State of
New Jersey. He or she shall have custody of all public moneys of the
Borough and shall make monthly reports to the Mayor and Council of
all receipts, expenditures, commitments and unexpended appropriations.
All moneys received from any source by or on behalf of the Borough
or any department, board, office or agency thereof, except as otherwise
provided by Borough ordinance, shall be paid to the Treasurer, who
shall, by the next ensuing bank day after their receipt, deposit them
in the authorized public depositary of the Borough to the credit of
the proper account.
[Prior code § 2-8.3; amended by Ord. No. 2017-06, § I, 6-27-2017; modified in Supp. No. 1 by directive from the Borough]
A.
Within the Department of Revenue and Finance there shall be a Division
of Tax Collection. The head of the Division shall be the Borough Tax
Collector.
B.
The person deemed to be the Tax Collector of the Borough shall be
certified as is required by N.J.S.A. 40A:9-145-1 et seq. Notwithstanding
anything to the contrary herein, a Tax Collector shall hold office
for a term of four years from the first day of January next following
his or her appointment, as is required by N.J.S.A. 40A:9-142.
C.
The individual so appointed as Borough Tax Collector shall also perform
the duties of utility collector, which includes, among other items,
collecting, accounting for and appropriately depositing fees for the
Water and Sewer Department, as prescribed by the administrator and
job description for that position.
D.
There is hereby established the position of Deputy Tax Collector.
The Deputy Tax Collector shall be appointed by the Mayor, with the
advice and consent of the Borough Council. The Deputy Tax Collector
shall work in conjunction with and under the direction of the Municipal
Tax Collector. The Deputy Tax Collector shall perform all duties and
functions as directed by the Municipal Tax Collector and, in the absence
of the Municipal Tax Collector, shall perform all the duties of the
office of Tax Collector.
[Added 5-28-2019 by Ord.
No. 2019-12]
[Prior code § 2-8.4; amended by Ord. 91-3, 1991]
A.
Within the Department of Revenue and Finance there shall be a Division
of Tax Assessments, the head of which shall be the Municipal Tax Assessor.
Borough Council shall appoint the Tax Assessor and any such deputy
tax assessors as it may determine necessary, in accordance with N.J.S.A.
40A:9-146 et seq.
B.
The Municipal Tax Assessor and any deputy assessors shall hold tax
assessor certificates as provided in N.J.S.A. 54:1-35.25 et seq.
C.
The Municipal Tax Assessor shall:
1.
Have, perform and discharge all the functions, powers and duties
prescribed by law;
2.
Make assessments of property for the purpose of general taxation;
3.
Make assessments for benefits for local improvements and for that
purpose have and exercise the powers and duties of a municipal tax
assessor as provided by law;
4.
Maintain adequate assessment records of each separate parcel of real
property in the Borough assessed or exempted;
5.
Maintain a current Tax Map of the Borough as a public record and
cause to be recorded thereon all changes in ownership or character
of the real property assessed, employing for that purpose the facilities
of other departments as necessary.
