Borough of Garwood, NJ
Union County
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Table of Contents
Table of Contents
[HISTORY: Derived from Chapter 10 of the 1974 Code. Amendments noted where applicable.]
[Amended 2-27-1990 by Ord. No. 90-02]
There shall be a municipal tax assessor, who shall be known as the Borough Tax Assessor.
The Mayor shall nominate and, with the advice and consent of Council, appoint the Borough Tax Assessor, who shall hold office for a term of four years from the first day of July next following his appointment.
The Borough Tax Assessor shall have the duty of assessing property for the purpose of general taxation and shall have such powers and perform such duties as may be prescribed by law.
No person shall be appointed or reappointed as Borough Tax Assessor unless he shall hold a tax assessor certificate as prescribed by N.J.S.A. 54:1-35.25 et seq.
Vacancies in the office of Borough Tax Assessor other than due to expiration of term shall be filled by appointment for the unexpired term.
The Borough Tax Assessor shall receive such compensation as shall be fixed by law by the governing body, and shall give a bond in the amount of $500 as a condition for the faithful performance and discharge of his duties.
The Borough Tax Assessor may hold the same or a similar position in more than one municipality; provided that the holding of additional appointments does not interfere with the proper discharge of statutory duties, nor conflict with obligations to the Borough of Garwood. The compensation of the Borough Tax Assessor shall not be reduced, nor shall any increases in compensation be denied, because of the multiple service.
No Borough Tax Assessor shall be removed from office except in accordance with N.J.S.A. 54:1-35.31 et seq., 54:1-36 et seq., or other applicable law. Upon reappointment and having served as Borough Tax Assessor or performed the duties of Borough Tax Assessor for not less than four consecutive years immediately prior to such reappointment, the Borough Tax assessor shall hold his position during good behavior and efficiency notwithstanding that such reappointment was for a fixed term of years, and he shall not be removed therefrom for political reasons, but only for good cause shown and after a proper hearing before the Director of the Division of Taxation or his designee after due notice.
Nothing herein contained shall affect any agreement entered into prior to the effective date of this article between a municipal tax assessor and a municipality with respect to the hours of employment. Any change in hours from those previously agreed to shall be the subject of further agreement.
[Amended 2-27-1990 by Ord. No. 90-02]
All assessments for benefits for local improvements pursuant to N.J.S.A. 40:56-1 et seq. shall be made by the Borough Tax Assessor.
The Borough Tax Assessor shall receive as compensation 1/2 of 1% of the cost of each local improvement to be assessed, exclusive of engineer's and other fees, provided that where such cost shall exceed $50,000 he shall receive 1/4 of 1% of the excess over $50,000.
In addition to the making of assessments for benefits, the Borough Tax Assessor shall also at the same time fix and determine the amount, if any, that any property is damaged incidentally to the making of the improvement, pursuant to N.J.S.A. 40:56-1 et seq.
Such award of damages and assessment of benefits shall be paid and collected in the same manner as is now provided by law for the paying and collection of any awards or assessments in such Borough.[1]
Editor's Note: Original Art. III, License or Permit; Payment of Taxes Required, as amended, which immediately followed this section, was repealed 7-13-1993 by Ord. No. 93-21.