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.