[HISTORY: Adopted by the Mayor and Council of the Borough of Glassboro as indicated in article histories. Amendments noted where applicable.]
Tax exemption for personal property — See Ch. 109.
Article I Board of Assessments
Article II Board of Assessors
[Adopted 2-9-1971 by Ord. No. 3-71 as Ch. 3 of the 1971 Code]
A general Board of Assessments for benefits accruing from local improvements be and the same is hereby created.
Said Board shall consist of three discreet freeholders who shall be residents of the Borough of Glassboro.
Said members shall be appointed by the Mayor and confirmed by the Council and shall hold office to 12:00 noon January 1, 1927, when new members shall be appointed, who shall hold office for the term of one year.
Said members shall receive compensation for their services at the rate of $8 per diem each, for every day actually engaged in the performance of their duties.
[Adopted 2-9-1971 by Ord. No. 3-71 as Ch. 4 of the 1971 Code]
The provisions of an act entitled "An Act Authorizing and Empowering Townships and Boroughs in This State to Appoint a Board of Assessors to Make Assessments for Taxes Therein, and To Regulate the Salaries and Compensation of the Members Thereof," Chapter 312, Laws of 1926, are hereby accepted by the Borough of Glassboro.
Editor's Note: This act was codified as N.J.S.A. 40:87-17 through 40:87-26, which statute was repealed by L. 1981, c. 393, § 34. See now N.J.S.A. 40A:9-146 et seq.
The office of Assessor of the Borough of Glassboro is hereby abolished on and after June 30 next succeeding the enactment of this article.
The Mayor and Council are hereby authorized to appoint a Board of three Assessors of Taxes to appraise and value the property of said Borough.
The members of said Board shall be residents and citizens of said Borough, and said Board shall perform all the duties imposed by law upon assessors in Boroughs.
All assessments made by said Board of Assessors shall be concurred in by a majority of the Board, and the assessment list and duplicate shall be verified by at least two members of the Board.
The members shall be appointed by the Mayor with the consent of the Council, and one of such persons to be appointed shall be designated by the Mayor as Secretary, and the members of the first Board of Assessors appointed after the acceptance or adoption of this act shall be appointed for terms of four years, and thereafter the term of office of each officer of the Board of Assessors shall be four years.
The Secretary shall be responsible for maintaining the office of Assessor open for the general public between the hours of 9:00 a.m. and 5:00 p.m., Monday through Friday, excepting those days recognized as holidays as scheduled by resolution for the Borough of Glassboro employees.
The Secretary shall be responsible for the clerical and other office staff for the essential operation of the Assessor's office.
The Secretary's position shall be considered a full-time employment position, and the other two members as part-time employees.
The term of office of the members of the Board of Assessors shall commence on the first day of July next succeeding the enactment of this article.
Vacancies shall be filled in the same manner as the original appointments are made herein.
The members of the Board of Assessors shall receive such salary or compensation as the governing body by resolution may from time to time fix.