[Amended 4-18-2002 by Ord. No. 6-2002; 11-5-2014 by Ord. No. 13-2014; 12-6-2023 by Ord. No. 45-2023; 8-7-2024 by Ord. No. 30-2024]
Within the Department of Administration, there shall be a Division of Tax Collection, the head of which shall be the Tax Collector.
A. Appointment and qualifications. The Tax Collector shall be appointed by the Mayor with the advice and consent of the Township Council for a term of four years from the first day of January next following the appointment, as provided by law. An appointment to a vacancy other than due to the expiration of a term shall be for the unexpired term. The Tax Collector shall hold a tax collector certificate as required by applicable state law and regulations.
B. Duties. The Tax Collector shall have, perform and exercise all functions, powers and duties as are provided by general law and ordinance, including but not limited to the following:
(1) Maintain full and complete records and accounts of all sums collected and received under the supervision of the Chief Financial Officer and Township auditor.
(2) Keep a current record of all tax title liens and advise the Mayor promptly as such liens become subject to foreclosure under the law.
(3) Enforce the payment of delinquent taxes by the means provided by law as soon as they become delinquent.
(4) Serve as tax searcher and perform such duties as are prescribed by general law and municipal ordinance, if appointed by the Mayor.
(5) Keep the Chief Financial Officer, Business Administrator, Mayor and Council informed as to all sums due on all taxes and other revenue to which the Township is entitled.
(6) Operate the cashier's booth within the municipal complex, and post, and deposit monies collected, whether they be taxes, water bills, dog licenses fees, or any other sums due and payable to, and/or collected on behalf of, the Township.
C. The Tax Collector is authorized to impose, collect, retain and/or dispose of the following taxes, assessments, fees and municipal charges in accordance with her or his duties:
(1) Consistent with N.J.S.A. 54:4-67 et seq., for the nonpayment of taxes, assessments, or other municipal charges, the interest rate on unpaid taxes shall be 8% per annum on the first $1,500 of delinquency, and 18% per annum on any amount in excess of $1,500, to be calculated from the date the tax was payable until the date of actual payment, provided that no interest shall be charged if payment of any installment is made on or before the tenth calendar day following the date upon which the same became payable;
(2) In addition to the interest provided in Subsection
C(1) above, the Township Tax Collector shall also collect a penalty of 6% of the amount of delinquency on all delinquencies in excess of $10,000 which are not paid prior to the end of the fiscal year.
(3) As authorized by P.L. 1997, Chapter
99, the imposition of a service charge to be assessed to property owners when their real property is placed into tax sale for delinquent taxes or any other delinquent municipal charge, and tax sale notices are required to be mailed to the property owner, said service charge shall be in the amount of $25 per notice.
(4) Consistent with N.J.S.A. 40A:5-1 et seq., the cancellation of property tax overpayments or delinquent amounts of less than $10.
(5) The disposition of overpayments of taxes of $10 or more made through the Tax Collector's Office shall be disposed of as follows:
(a) Overpayments in the amount of $500 or less will be credited to the property owner's accounts.
(b) Overpayments in the amount of more than $500 may be refunded to the property owners.
In the event that the overpayment either belongs to a former owner, exceeds the current year's taxes, has been overpaid by a title company or prior mortgage company, or the line item is no longer active, the Tax Collector is hereby authorized and directed to use reasonable judgment in authorizing refunds of such overpayments, regardless of the amount.
(6) Consistent with N.J.S.A. 54:5-97.1, a fee of $50 for each redemption calculation of a tax sale certificate requested from the Tax Collector by a lienholder.
(7) Consistent with N.J.S.A. 54:5-54, a fee of $50 for each subsequent calculation requested from the Tax Collector by any party entitled to redeem a tax sale certificate beyond the initial two requests within a calendar year.
(8) Consistent with N.J.S.A. 54:4-64, a fee of $5 for the first duplicate copy and $25 for each subsequent duplicate copy of the same tax bill in the same tax year to a mortgagee, servicing organization or property tax processing organization requesting a duplicate copy of a tax bill.
(9) Consistent with N.J.S.A. 54:5-26, a fee of $25 for each tax sale notice that is mailed to a particular property that is delinquent on its taxes or other municipal charges.
(10) Consistent with N.J.S.A. 54:5-14, a fee of $10 for each tax search application.
(11) Consistent with N.J.S.A. 40:5-19, a service charge of $20 against an account where payment by check or other written instrument is returned to the Township due to insufficient funds. The Tax Collector may require an account holder or other payee to tender future payments by certified check, cashier's check or money order.