There shall be a Department of Finance, the
head of which shall be the Chief Financial Officer, who shall be appointed
by the Mayor with the advice and consent of Council. The Chief Financial
Officer shall have experience in municipal accounting controls and
the general books of accounts.
The Department of Finance is a departmental
level organization designed to provide the control function required
within the Township government as set forth within N.J.S.A. 40:69A-48.
It shall be the duty of this Department and all personnel contained
within it to enforce legal provisions requiring an encumbrance system
for budget operation, to enforce the legal provisions which require
that expenditures occur only as called for within this section and
to provide for the preaudit of all claims and demands on the Township
prior to their payment. In addition, this Department shall establish
procedures to ensure that all payments made out of any public funds
be by individual warrants and to generally see that all financial
regulations promulgated by the Divisions of Local Finance, or its
successor agency, are enforced. In this connection, where irregularities
are discovered, it shall be the duty of this Department and any personnel
contained here to report to the Township Auditor their suspicions
and findings. Through this exercise of seasoned judgment, it is hoped
that the control function required by statute will occur and that
efficient and financially sound procedures will be instilled.
There shall be a Division of Revenue which shall
consist of the Bureau of Assessments and Bureau of Collections.
A. Bureau of Assessments. The Bureau of Assessments shall
have as its director the Tax Assessor, whose duties shall be as follows:
(1) Have, perform and discharge all functions, powers
and duties prescribed by law.
(2) Make assessments for the benefit of local improvements
and, for that purpose, have and exercise the powers and duties as
prescribed by law.
(3) Maintain adequate assessment records of each separate
parcel of real property assessed or exempted, and establish and maintain
such files, records and procedures as may be required.
(4) Maintain a current Tax Map of the Township 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 provided by this chapter.
(5) The Tax Assessor shall be responsible for the administrative
and clerical work of the Bureau. The Tax Assessor may employ clerk-typists
or other clerical assistants only with the express approval of the
Mayor and Council.
(6) The Tax Assessor shall provide the Mayor and Council
with a list of all tax appeals filed within 10 days after notice of
final determination is received.
B. Bureau of Collections. There shall be a Bureau of
Collections, the head of which shall be the Tax Collector, whose duties
shall be as follows:
(1) Perform the functions of a collector of taxes under
general law, including, without limitation thereto, the rendering
of bills for property taxes pursuant to law, enforcement of tax collections
by tax sales and otherwise, and the maintenance of tax accounting
records in such manner as may be prescribed or approved pursuant to
the Charter and this chapter.
(2) Receive and collect current and delinquent real property
taxes and Township fees and charges, and receive penalties and interest
pursuant to law.
(3) Make, or cause to be made, and certify such searches
for tax and other liens on real property as may be authorized by law
and charge and collect for the use of the Township the fee required
pursuant to law for any such search.
(4) Receive funds entrusted to it and deposit all such
funds in such depositories authorized by Council.
[Amended by Ord. No. 1989-5]
A. Establishment; qualification; appointment. The Township
Council hereby established the office of the Chief Financial Officer.
The Mayor, with the advice and consent of Council, shall appoint a
duly qualified individual to serve on a full-time or part-time basis
as such need is determined by the Mayor. The individual so appointed
shall be certified municipal finance officer, as defined by law.
B. Powers and duties. The powers and duties of the Chief
Financial Officer shall be those powers and duties prescribed by N.J.S.A.
52:27BB-1 et seq., as same may be amended from time to time, and the
rules and regulations promulgated thereunder.
C. Salary. The Township Council hereby declares that
the salary of the Chief Financial Officer shall be established by
the Council by way of the Salary Ordinance.