The Tax Collector shall possess all the powers
and duties established by N.J.S.A. 40A:9-141 et seq. The Collector
shall enter in suitable books to be kept for that purpose the sums
received by him each day for taxes, with the names of the persons
on whose account the same shall have been paid; shall keep a record
and account of the finances of the Borough; and shall, within 60 days
after the end of the fiscal year, or when otherwise required by the
Council, make and furnish a report thereof with a detailed and true
statement of all moneys received by him and disbursed therefrom and
for what purposes, from the commencement of his official year to the
date of his report, or for such period as the Council may require,
and a list of delinquent taxpayers for the previous year. He shall
file the report, with two copies of the statement and list of delinquents,
with the Clerk within the time hereinabove specified or when otherwise
required by the Council. He shall, as necessary and as directed, arrange
for and conduct sales of real estate for delinquent taxes.
A.
Creation. In accordance with the provisions of N.J.S.A.
40A:9-146 et seq., as amended and supplemented, there is hereby created
the office of Assessor and one Deputy Assessor.
B.
Appointment. The Tax Assessor and Deputy Assessor
shall be appointed by the Mayor with the advice and consent of the
Council.
C.
Term of office. The Tax Assessor and Deputy Assessor
each shall hold office for a term of four years from the first day
of July next following his appointment. Vacancies other than due to
expiration of term shall be filled by appointment for the unexpired
term.
D.
Qualifications. The Tax Assessor shall hold a tax
assessor certificate provided for in P.L. 1967, c. 44 (N.J.S.A. 54:1-35.25
et seq.). The Deputy Tax Assessor shall hold a tax assessor certificate
and shall act under the direct supervision of and assist the Tax Assessor.
E.
Powers and duties. The Tax Assessor shall have all
the duties, rights, and obligations imposed upon him by the statutes
of the State of New Jersey, including but not limited to:
(1)
Having, performing and discharging all the functions,
powers and duties prescribed by law for a municipal assessor.
(2)
Making assessments for benefits for local improvements
and for that purpose having and exercising the powers and duties of
an assessor for local improvements as provided by law.
(3)
Maintaining adequate assessment records of each separate
parcel of real property assessed or exempted.
(4)
Maintaining a current Tax Map of the municipality
as a public record and causing 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 provided by
law.
(5)
Reporting to the Mayor and Council as to equalization
proceedings and other matters involving the County Tax Board and making
recommendations as to action to be taken in that regard.
F.
Salary.[1] The Tax Assessor and the Deputy Tax Assessor shall receive
such salary or compensation as the Mayor and Council by ordinance
or resolution may fix, provided that the compensation of the Tax Assessor
and/or Deputy Tax Assessor shall not be decreased during his term
of office without his written consent.
