There is hereby established the Department of
Finance.
There is hereby established within the Department
of Finance the following offices:
A.
Chief Financial Officer.
(2)
A Chief Financial Officer is defined as a person who
is a certified finance officer appointed by a municipality under Section
5 of P.L. 1988, c. 110 (N.J.S.A. 40A:9-140.10 et seq.).
(3)
The Borough Council by authority of the above cited
laws of the State of New Jersey hereby creates the position of Chief
Financial Officer, makes a budgetary allocation therefor and makes
an appointment thereto.
B.
Purchasing procedures; statement of findings.
(1)
The Borough Council, as the governing body of the
Borough, realizes that it is responsible to implement a central purchasing
function, to supervise proper disbursement of the municipal government's
funds and meeting the need for goods and services, and to function
in an effective and responsible manner in accordance with the policies
established by N.J.S.A. 40A:11-1 et seq.
(2)
The Borough Council recognizes that the major portion
of budgeted funds are disbursed in the procurement of goods and services
and that it is necessary to establish a procedure to regulate purchases
in the Borough which permits continuous awareness and control of all
commitments and expenditures, as well as the assurance of proper economical
considerations.
(3)
The Borough Council further recognizes that it is
necessary with regard to capital improvements that all costs for such
projects be encumbered against the ordained appropriation.
(4)
Any and all funds available to the Borough are directly
or indirectly contributed by the taxpayers, citizens and residents
of the Borough or the state; all expenditures must be open to public
review and are subject to questioning by any of the aforesaid.
(5)
The Borough Council further recognizes that the responsibility
for expenditures must be clearly defined and the procedure for processing
any actions causing the expenditure clearly stated.
C.
PURCHASING
PURCHASING AGENT
REQUESTER
Definitions. As used in this section, the following
terms shall have the meanings indicated:
Refers to the responsibilities and functions described in
the detailed procedure established under this section.
A person designated and authorized by the Borough Administrator,
subject to approval of the governing body, and shall be referred to
in the detailed procedure as the "buyer."
Any department head or any person authorized by a department
head to prepare a purchase requisition in accordance with the procedure
set forth in this article and as implemented in the detailed procedure.
D.
Procedure established.
(2)
Each department shall follow the procedure and use
such forms for requisitioning and purchasing as the Purchasing Agent
shall prescribe. Upon request of the Purchasing Agent, each department
head shall submit a complete statement of the materials, supplies,
equipment, work and labor under contract which will be required by
the department during the ensuing year, half-year or quarter-year,
as the Purchasing Agent may determine according to the best estimate
of the department head. The statement shall be in writing and in such
form and detail as the Purchasing Agent may require.
F.
Receipt of bids.
(1)
All purchase estimates in excess of the minimum required
for bidding under state statute and regulations shall be publicly
advertised, when required by law, and, upon receipt of sealed bids
by the Borough Clerk, or his or her representative, the bids shall
be opened by the Borough Clerk, or his or her representative, in the
presence of the Purchasing Agent, or his or her representative, and
such other person that may be designated by the Borough Clerk from
time to time, dependent upon the nature of the item for which bids
have been taken. A recording of the bid taking, when conducted out
of the presence of the Borough Council, shall be submitted to the
Council with recommendations of award of contract, together with a
summary in writing of all bids received, setting forth the name and
address of the bidder and the amount of bid. Bid documentation preparation
and public advertisement for the receipt thereof shall be by the Purchasing
Agent or his or her designated representative.
(2)
All bids, when required by law, will be received at
the Municipal Building in the Borough on the date and time set forth
in the notice of bid proposal.
G.
Award of contract.[2] The Borough Council, upon consideration and review of
the procedure and recommendations referred to hereinabove, shall award
the contract of purchase to the lowest responsible bidder pursuant
to law, N.J.S.A. 40A:11-1 et seq.
H.
Execution of contract. The Mayor shall execute and
sign all contracts awarded by the Borough Council and authorized pursuant
to law. The signature of the Mayor shall be attested to by the Borough
Clerk. In those instances where the dollar amount of the contract
awarded is less than the minimum required for bid under state statute
and regulation, the Purchasing Agent may, in the absence of the Mayor,
execute and sign the contract to be attested to by the Borough Clerk.
I.
Purchase control.
(1)
All purchases, whether they are for supplies, materials,
equipment, labor, or other contractual services for the Borough of
Bradley Beach, shall be made by the Qualified Purchasing Agent pursuant
to written requisition from the department head. The appropriation
for the department shall be charged subsequent to certification by
the Office of the Chief Financial Officer, setting forth that a sufficient
unencumbered balance of detailed appropriation is available to pay
therefor.
[Amended 9-21-2021 by Ord. No. 2021-26]
(2)
The following guidelines apply to the obligation of the buyer to
purchase at reasonable and economical levels:
[Amended 6-27-2017 by Ord. No. 2017-18; 9-21-2021 by Ord. No. 2021-26]
|
Aggregate Cost of Any 1 Item
|
Action Required
|
|---|---|
|
$0.01 to $6,599.99
|
No quote required
|
|
Statutory minimum and over
|
Follow statutory procedure for public bid, where applicable
and required
|
(3)
Where no quote is required or where verbal quotes
are acceptable, the buyer shall establish a written record of purchasing
experience.
(4)
The Purchasing Agent shall set forth uniform standards
for requisitions and purchases. The Purchasing Agent, or his or her
representative, shall control the delivery of all supplies, materials,
equipment and other items purchased and shall make or cause to be
made proper test checks and inspections. The Purchasing Agent, or
his or her representative, shall ascertain whether the supplies, materials,
equipment and other items purchased comply with the specifications
and shall cause laboratory or other tests to be made whenever, in
the opinion of the department head, it is necessary to determine whether
the materials or supplies furnished are of the quality and standard
required as part of the procedures for requisition and purchase.
J.
Compliance with purchasing procedure required.
(1)
Each department shall follow such procedures and use
such forms for purchasing as the Purchasing Agent shall prescribe.
Upon request of the Purchasing Agent, each department head shall submit
a complete statement of the materials, supplies, equipment, work and
labor under contract, which will be required by the department during
the ensuing year, half-year, or quarter-year, as the Purchasing Agent
may determine, according to the best estimate of the department head.
The statement shall be in such form and detail as the Purchasing Agent
may require.
(2)
The Purchasing Agent shall establish a procedure for
the purchase of any item required for the immediate protection of
the public health, safety, morals or welfare of the Borough, which
will permit emergency purchases to be made for specific purposes.
(3)
Except as the Purchasing Agent, or such other officer
as he may designate, may authorize, in case of emergency, no purchase
shall be made and no bill, claim or voucher shall be approved unless
the procedures prescribed by this article have been followed.
K.
Detailed procedure of purchasing.
(1)
Requisitions.
(a)
A duplicate requisition shall be prepared any time
a department head believes that supplies, materials, repairs or services
should be ordered. Once completed, each requisition shall be forwarded
to the Purchasing Agent for further processing.
(b)
The Purchasing Agent shall examine each requisition
for completeness. Incomplete requisitions or requisitions requiring
clarification will not be further processed until all needed data
has been obtained.
(c)
Each requisition shall be compared as to whether an
order for a particular item requested by a department has already
been placed. If any requisition reaching the Purchasing Agent appears
in any way to be a duplicate of a previous requisition which has been
processed, the Purchasing Agent shall note such fact on the duplicate
and return the duplicate to the submitting party. When a fully prepared,
valid, and nonduplicative requisition is received by the Purchasing
Agent, that requisition shall serve as the basis for the preparation
of a purchase order.
(d)
The office of the Purchasing Agent shall compare each
requisition against all corresponding budget appropriation cards to
determine the availability of funds. When the purchase of an item
would exceed the balance in detailed appropriation, the Purchasing
Agent shall determine whether funds are available by examining the
total line item of appropriation. If funds are not available by either
means, the urgency of the particular request must be determined and
justified. If the determination is made and if such a justification
is found, the Purchasing Agent shall pursue all necessary steps for
seeking the needed funds. If there are insufficient funds and the
item or service requested is not an emergency, the Purchasing Agent
shall return one copy of the requisition, stating in it "insufficient
funds — not ordered."
(e)
After a purchase order has been prepared and all necessary
purchase order data posted on the requisition set, the original requisition
shall be filed by the Purchasing Agent in an active vendors' file
by department. The vendors' file consists of an alphabetical filing
of requisitions by vendors' name. Original requisitions shall be kept
in the active vendors' file for at least three fiscal years after
the fiscal year in which the requisition has been processed. After
this period of time, requisitions may be destroyed.
(f)
The duplicate copy of each requisition shall be retained
by the department when returned by the Purchasing Agent with Copy
No. 3 of the processed purchase order. Copy No. 3 of the processed
purchase order and the duplicate copy of the requisition shall be
held in an open file until items are received. The department's copy
of the requisition shall then be filed in a permanent vendors' file
and Copy No. 3 returned to the Purchasing Agent along with all shipping
papers for processing.
(2)
Purchase orders.
(a)
All purchase orders shall be prepared by the Office
of the Purchasing Agent in a form approved by the Purchasing Agent
or his or her representative. All purchase orders exceeding the state
maximum in amount must be approved by the Borough Council by resolution
at a meeting conducted by it.
(b)
The purchasing system described in this section shall
be strictly adhered to. All purchasing system documents shall be prepared
only in accordance with the detailed instructions found herein.
(c)
Distribution of the four copies of each purchase order
shall be as follows:
[1]
Copy No. 1 shall be sent to the vendor as the
original purchase order.
[2]
Copy No. 2 is the receiving copy and shall be
forwarded to the head of the department which initiated the requisition.
When the goods, repairs or services described on the purchase order
are received in full, Copy No. 2 shall be signed by the receiver and
returned, along with any shipping papers, to the Office of the Purchasing
Agent.
[3]
Copy No. 3 shall be the encumbering document
for the Chief Financial Officer's Office. Copy No. 3 shall be filed
by the Chief Financial Officer's Office in ascending numerical order
on a yearly basis.
[4]
Copy No. 4 shall be placed in an accounts payable
file until the corresponding voucher has been received and until Copy
No. 2 (receiving report) has been received. If each purchase order
has been completely fulfilled when the voucher and the receipt of
goods slip are received, the Purchasing Agent simultaneously transmits
the voucher and the receipt of goods slip to the Chief Financial Officer's
Office for payment of the order and the Purchasing Agent retains Copy
No. 4 of the purchase order and files this copy in numerical order
alphabetically by department name.
(3)
Receipt of goods and voucher preparation.
(a)
When items on a purchase order are received, they
shall be examined immediately by the requesting department to determine
if the goods or services are correct insofar as quantity, specification
and condition are concerned.
(b)
If the shipment on a purchase order is complete and
meets all the criteria listed above, the individual or department
responsible for Copy No. 2 of the purchase order shall note on the
bottom part of Copy No. 2 the date and time of receipt of goods and
manually sign the copy. After such notation of signature, any supporting
shipment papers shall be attached to Copy No. 2 of the purchase order,
and this paper shall be forwarded to the Purchasing Agent. It should
be noted that any supporting papers must contain the applicable purchase
order number.
(c)
When a shipment or order is incomplete or damaged,
the individual or department responsible for Copy No. 2 shall mark
any shipping papers with the appropriate purchase order number, shall
note on any papers that the shipment is not complete, shall indicate
on or attach to any shipping papers the remaining balance of items
to be received later and shall forward any shipping papers without
Copy No. 2 to the Office of the Purchasing Agent. If any incomplete
or damaged shipment is received without any shipping papers, the individual
or department responsible for Copy No. 2 shall forward a separate
written memorandum to the Office of the Purchasing Agent, setting
forth the appropriate purchase order number and describing the damaged
or incomplete goods. Copy No. 2 of each purchase order shall not be
returned until the entire order or shipment is complete. When the
shipment is finally complete, the above-mentioned procedural steps
shall be the following.
(d)
The Purchasing Agent, on receipt of any shipping papers
and completed purchase orders, shall do the following:
[1]
All paperwork corresponding to a particular
purchase order coming into the Office of the Purchasing Agent shall
be placed into the accounts payable open file, temporarily attached
to Copy No. 4 of the purchase order.
[2]
Once the properly signed voucher and all corresponding
paperwork for each purchase order has been received, the voucher and
the corresponding documents shall be forwarded to the Chief Financial
Officer's Office for payment. Copy No. 4 of each purchase order is
not to be transmitted from the Purchasing Agent to the Chief Financial
Officer's Office.
[3]
Once the completed purchase order has been submitted
by the Purchasing Agent to the Chief Financial Officer's Office for
payment, Copy No. 4 of each purchase order shall be taken from the
accounts payable open file and filed in numerical order according
to department name.
[4]
It should be noted that Copy No. 4 of each purchase
order will never be removed from the open accounts payable file until
each order has been completed. When an order is completed, any notations
concerning partial or damaged shipments shall be made directly on
Copy No. 4.
[5]
Under each purchase order, as soon as notice
of a partial shipment is received by the Purchasing Agent and payment
for same has been requested by the vendor, the Purchasing Agent shall
send the vendor another separate voucher marked with the appropriate
purchase order number for the billing of the remaining balance. When
a partial shipment has been received and a vendor requests payment
for partial shipment, the Purchasing Agent shall transmit the partial
payment voucher under each purchase order to the Chief Financial Officer's
Office for payment, indicating on the voucher a notation that it is
for partial payment which is ready for payment.
(e)
Chief Financial Officer's Office.
[1]
Copy No. 3 shall be accumulated weekly and encumbered
against either the budget appropriation or the capital improvement
appropriation by the Chief Financial Officer's Office.
[2]
No voucher shall be paid if purchase order Copy
No. 3 is not attached thereto or a sufficient memo attached indicating
the reason why Copy No. 3 is not attached.
(4)
Emergency purchases. When a purchase of supplies or
need of repair requires immediate action and there is no time for
a requisition, the department head, immediately before or after placing
the order, shall notify the Purchasing Agent in order that he may
check whether sufficient funds are available and that a purchase order
can be prepared.
(5)
Special purchase orders.
(a)
A payroll order shall be set up once yearly following
the approval of the salary ordinance or resolution. All checks drawn
during the year for payroll shall be charged against this order.
(b)
For standard expenses, one purchase order for each
type shall be set up annually, based on the amount appropriated for
such expense in the detailed budget.
(c)
For professional services, an order shall be set up
for such predetermined fee and additional orders as authorization
or resolutions are passed for special work.
(d)
Contracts, whether budgeting or capital, shall be
set up by the purchase order immediately following the issuance of
the contract.
L.
Fund balance policy.
[Added 3-11-2014 by Ord. No. 2014-7]
(1)
Purpose: to establish a fund balance policy tailored to the needs
of the Borough to unsure against unanticipated events that would adversely
affect the financial condition of the Borough and jeopardize the continuation
of necessary public services. This policy will ensure the Borough
maintains adequate fund balance and reserves in the Borough's various
operating funds to provide the capacity to:
(2)
FUND BALANCE
RESERVED FUND BALANCE
UNRESERVED FUND BALANCE
APPROPRIATED DESIGNATED FUND BALANCE
APPROPRIATED UNDESIGNATED FUND BALANCE
Definitions.
The cumulative difference of all revenues and expenditures.
Where the term "fund balance" is utilized, the term "retained earnings"
may be substituted for proprietary funds.
Portion of the fund balance that is legally restricted to
a specific use or otherwise not available for appropriation or expenditure.
A measure of how much fund balance is left over at the end
of the current fiscal year which can be used for the subsequent fiscal
year's budget.
Portion of the unreserved fund balance which reflects tentative
management plans for future use of the resources.
Portion of the unreserved fund balance which is not obligated
or specifically designated and can be used to meet contingencies and
working capital requirements.
(3)
Policy. The Borough will establish and maintain reservations of fund
balance/retained earnings in each of the various governmental and
proprietary fund-type funds of the Borough. For the purpose of initially
establishing the balance and maintaining thereafter, the Borough shall
retain the minimum requirements for each fund. Additional funds will
be retained in the unreserved fund balance to the extent available
to reach target levels.
(4)
Fund balance goals.
(a)
Current fund. In the fund, there shall be maintained an unreserved
unappropriated fund balance equivalent to a minimum of 10% of the
current fiscal year expenditures less capital outlay and transfers
out budgeted for the fund. For purpose of this calculation, the expenditures
shall be the budget as originally adopted fiscal year. This reserve
shall be in addition to all other required reserves or designation
of fund balance.
(b)
Federal and state grant funds. Federal and state grant revenue
funds are created to account for the proceeds of specific revenue
sources that are legally restricted to expenditure for specified purposes.
No specific reservations of fund balance is created by virtue of enactment
of this policy. The amount of any reservation of fund balance shall
be governed by the legal authority underlying the creation of the
individual funds.
(c)
Capital funds. The general and utility capital funds are created
to account for resources designated to construct or acquire general
fixed assets and major improvements. These projects may extend beyond
a single fiscal year. No specific reserve requirement is established
for the capital funds. However, at a minimum, the fiscal year end
reserved fund balance and estimated revenues for the ensuing fiscal
year must be sufficient to meet all outstanding fund encumbrances.
(d)
Enterprise (utility operating) funds. For each enterprise fund,
there shall be created a reservation of equal to 90 days of operating
costs for that fund. For the purposes of this calculation, the current
fiscal year budget shall be the budget as originally adopted by ordinance
in September for the subsequent fiscal year. This reserve shall be
in addition to all other required reservations of retained earnings
including, but not limited to, amounts reserved for debt service and/or
amounts reserved for renewal and replacement of long lived assets.
(5)
Minimum reserves requirements. In the event funds are not available
to initially establish minimum required balances, the unreserved unappropriated
fund balance target shall be achieved by adding a designated amount
to the budget to cover the deficiency over a period not to exceed
five fiscal years.
(6)
Utilization of minimum reserves. Appropriation from fund balance
shall require the approval of the Borough Council and shall be only
for utilization as anticipated revenue in the current fund budget
and from capital funds for funding capital ordinances.
(7)
Replenishment of minimum reserve deficits. If it is anticipated at the completion of any fiscal year that the projected or estimated amount of unreserved unappropriated fund balance will be less than the minimum requirement, then the Borough Administrator shall prepare and submit in conjunction with the proposed budget a plan for the expenditure or expense reductions and/or revenue increases necessary to restore the minimum requirements in the subsequent budget year or other appropriate period as required in § 5-22L(5).
(8)
Utilization of surplus reserves. In the event that the unreserved
unappropriated fund balance exceeds the minimum requirements, the
excess may be utilized in the subsequent year's budget.
(9)
Annual review. Compliance with the provisions of this policy shall
be reviewed as part of the annual budget adoption process.
The Chief Financial Officer shall:
A.
Keep and maintain bank records of all financial transactions
of the Borough in accordance with applicable law and regulations.
B.
Have custody of all public monies of the Borough.
C.
Make monthly reports to the Mayor and Borough Council
of all receipts, expenditures, commitments and expended appropriations.
D.
Deposit to the credit of the Borough, in its designated
legal dispository(ies), within 48 hours of receipt thereof, all monies
received from any source by or on behalf of the Borough or any department,
board, committee, office or agency thereof, except as otherwise provided
by this chapter or state statute.
E.
Disburse funds of the Borough for the payment of bills and demands under a pre-audit and voucher system, subject to the approval of the Mayor and Borough Council; except that payments for the payroll account shall be made pursuant to Subsection F hereof. Every voucher shall be in the form of a check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is charged. Each check shall bear the signature of the Mayor or Borough Administrator, and Chief Financial Officer or Deputy Chief Financial Officer and the Municipal Clerk or Deputy Municipal Clerk..
F.
Upon receipt of a voucher and/or an amount due the
payroll account, deposit same to the credit of the payroll account,
charging the appropriate budgetary account therewith. Disbursements
from the payroll account may be made by payroll checks signed by the
Borough Clerk or Mayor, upon pre-audit, a warrant and signature of
the Borough Chief Financial Officer and approval by the Mayor and
Borough Council. In case of error or adjustment in the payroll, the
Borough Chief Financial Officer shall make a correction of same in
the payroll records.
G.
Assist the Mayor and Borough Administrator in the
preparation of the annual Borough operating and capital budgets.
H.
Keep the Mayor and Borough Administrator informed
as to any federal, state, county or private aid projects under which
the Borough may be eligible for receipt of funds.
I.
Oversee the financial administration and billing of
the Sewer Utility and Beach Utility.
J.
Perform such other duties as may be required or permitted
by state statute or this chapter.
There is hereby established the Office of Tax
Collector within the Department of Finance, who shall be appointed
by the Mayor with the advice and consent of the Borough Council for
a term of four years, from the first day of July next following the
appointment, and who shall hereafter be certified for appointment
pursuant to N.J.S.A. 40A:9-145.1 et seq., provided further that nothing
contained herein shall interfere with the term of the present holder
of the Office of Tax Collector.
The Tax Collector shall:
A.
Make all charges, collect payments and impose penalties
for delinquent payment for real estate taxes, pursuant to law.
B.
Enforce all municipal liens and charges, including
but not limited to the undertaking of any in rem foreclosure, receivership,
and tax sale proceedings.
C.
Certify searches for taxes and other liens, on real
property as may be authorized by law, charging the fee permitted by
law and, for these purposes, the Tax Collector may designate an employee
as official Tax Searcher and for searches pursuant to N.J.S.A. 54:6-18.3.
D.
Within 60 days after the end of each calendar year,
or when otherwise required by the Mayor, Borough Council or Borough
Administrator, make and furnish a report setting forth all monies
received by and distributed by the Office and the purposes for which
such disbursements were made for the previous calendar year and, at
the same time, provide a list of delinquent tax payers for the previous
calendar year. Said report shall be filed with the Borough Clerk.
E.
Perform such other duties as may be required or permitted
by state statute or this chapter.
A.
Limitations on payment.
(1)
Pursuant to the provisions of N.J.S.A. 17:36-8, et
seq., no insurance company authorized to issue fire insurance policies
in the State of New Jersey shall pay any claims in excess of $2,500
on any real property located within the Borough of Bradley Beach,
unless or until:
(a)
The insured person submits an official certificate,
on a form prescribed and certified by the Borough, that all anticipated
demolition costs and all taxes and assessments and all other municipal
liens or charges due and payable against said property have been paid;
or
(2)
All search fees incurred under these provisions shall
be paid by the insured.
(3)
Any request, pursuant to this article, for an official
certificate of search shall specify that the search concerns fire-damaged
property.
B.
Payment of estimated demolition costs. If demolition
of a fire-damaged property has not yet occurred as of the date of
receipt by the Borough of a request for execution of an official certificate
required by this article, the insured shall provide on that certificate
an estimate of the anticipated costs of demolition. The insurer, on
notice to the insured, shall pay the anticipated costs of demolition.
The insurer, on notice to the insured, shall pay the anticipated costs
of demolition to the Borough which shall hold the funds in an interest-bearing
escrow account in a state or federally chartered bank, savings bank
or savings-and-loan association in the State of New Jersey.
C.
Applicability. The provisions of this section shall
be applicable to any fire insurance policy issued or renewed after
the effective date hereof and after the filing of this article with
the New Jersey State Commissioner of Insurance.
D.
Responsibility of insurance company. With respect
to fire-damage claims in excess of $2,500 on any real property located
within the Borough, the insurance company to whom such claim is submitted
is hereby authorized and required, pursuant to N.J.S.A. 17:36-8 et
seq., to pay to the Borough the amount of all anticipated demolition
costs and to pay, in addition, the amount of the liens appearing on
the official certificate and such other recorded liens or related
charges as may be certified to the insurance company.
E.
Appeals procedure. If any appeal is taken on the amount
of any lien or charge, other than an appeal on the assessed valuate
of real property pursuant to N.J.S.A. 54:3-21, the insurance company
shall issue a draft payable to the court of record, to be held by
the court in an interest-bearing escrow account in a state or federally
chartered bank, savings bank or savings-and-loan association in the
state, in an amount totaling 75% of the full amount of the lien or
charge being contested but not to exceed the proceeds payable under
its insurance policy; and the insurance company shall issue a draft
payable to the Borough for the remaining 25% of the lien or charge
being contested, with the full amount paid by the insurance company
to the court and to the Borough, not to exceed the proceeds payable
under its insurance policy, pending termination of all proceedings,
at which time such moneys and all interest accruing thereon, at a
rate paid on interest-bearing accounts in state or federally chartered
banks, savings banks or savings-and-loan associations in the State
of New Jersey, shall be disbursed in accordance with the final order
or judgment of the court.
F.
Installment payments. In the event that an agreement
is entered into between the Borough and the owner of a fire-damaged
property for the payment of the anticipated demolition costs, taxes
and assessments or all other municipal liens or charges due and payable,
by installment payments pursuant to N.J.S.A. 54:5-19 et seq., the
involved insurance company, on receipt from the Borough of a certified
copy of a resolution of agreement to said effect, may make full payment
on the claim to its insured. No such agreement for the payment of
municipal charges, including anticipated costs of demolition, shall
be made, however, unless the Mayor and Council is satisfied that the
proceeds from the claim for the fire damages are to be used to restore
or to improve the fire-damaged property on an immediate basis.
G.
Construal of provisions. Nothing herein shall be construed
to alter or affect any other remedy available to the Borough under
any other applicable law.
There is hereby established the Office of Tax
Assessor within the Department of Finance, who shall be appointed
by the Mayor with the advice and consent of the Borough Council for
a term of four years from the first day of July next following the
appointment; and who shall hereafter be certified for appointment
pursuant to N.J.S.A. 40A:9-146 et seq.; provided, further, that nothing
contained herein shall interfere with the term of the present holder
of the Office of Tax Assessor.
A.
Perform all functions, powers and duties of a Municipal
Assessor, as required by law.
B.
Make assessments for local improvements and taxation
purposes and, for said purposes, exercise the powers and duties as
provided by law.
C.
Maintain adequate assessment records of each separate
parcel of real property, exempt and nonexempt, in the Borough.
D.
Maintain a current Tax Map of the Borough as a prescribed
record, and cause to be recorded thereon all changes of ownership
or character of real property assessed, employing for this function
the services of other departments or officers of the Borough.
