There shall be a Department of Assessments,
the head of which shall be the Tax Assessor, who shall be qualified
as required by law. He/she shall serve for such term and with such
tenure of office as is provided by law.
The Tax Assessor shall have, perform and discharge
all the functions, powers and duties prescribed for Assessors by law
and shall also make appraisals of property for any municipal purpose
upon direction of the Manager.
There may be an Assistant Tax Assessor who shall
generally assist the Tax Assessor in the proper performance of his/her
duties. The Assistant Tax Assessor shall, upon designation by the
Manager, exercise the powers and perform all of the duties vested
in the Tax Assessor at such times as he/she shall be absent from the
Borough or unable to serve by reason of disability or otherwise.
The Tax Assessor shall make assessments for
benefits for local improvements and for this purpose shall have and
exercise the powers and duties of a board of assessment for local
improvements as provided by law.
In addition to the duties, functions and powers
of the Assessor, as prescribed by law, the Assessor shall:
A. Supervise and carry out the duties relative to the
appraisal of all real and personal property for taxation in conformity
with existing statutes, rules and regulations that are issued by agencies
responsible for tax assessment administration.
B. Prepare all assessment and tax rolls as required by
law.
C. Check all property transfers and maintain such records
as will indicate current ownership status.
D. Prepare and maintain all records pertaining to the
assessing function, including records for exemptions and deductions.
E. Perform other related duties of a statistical nature
as may be required by the Tax Court and/or County Board of Taxation.
F. Represent the Borough in tax appeals before the Tax
Court and/or County Board of Taxation and, where necessary, before
the courts or in other proceedings.