The head of the Division of Assessments shall be the Municipal Assessor, who shall be appointed by the Mayor, pursuant to N.J.S.A. 40A:9-146, and shall hold the office for a term of four years. The Assessor's term and vacancies are governed by N.J.S.A. 40A:9-148.
A.
The Assessor shall be subject to and shall, in making assessments, be governed by directives issued by the Warren County Tax Administrator, pursuant to such rules and orders as shall be issued by the county board. The Assessor shall also be governed by such rules as the State of New Jersey Director of the Division of Taxation shall promulgate, which rules shall be enforced by the Warren County Board of Taxation.
B.
A person reappointed to office after receiving a tax assessor certificate and thereafter serving in office for four consecutive years, and a person who received a tax assessor certificate on or before June 30, 1969, while actually in office and having, prior to June 30, 1969, served in office for four consecutive years, shall be entitled to tenure pursuant to N.J.S.A. 54:1-35.31. The Tax Assessor shall:
(1)
Have, perform and discharge all the functions, powers and duties prescribed by law for a Municipal Assessor.
(2)
Make assessments for benefits for local improvement and, for that purpose, have and exercise the powers and duties of a Board of Assessment for local improvement as provided by law.
(3)
Maintain adequate assessment records for each separate parcel of real property assessed or exempted.
(4)
Maintain a current Tax Map of the Town 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)
Report to the Council as to equalization proceedings and other matters involving the County Tax Board and make recommendations as to action to be taken in that regard.
C.
An Assistant Assessor may be appointed by the Mayor, subject to appropriations. The Assistant Assessor shall hold a valid tax assessor certificate and, if appointed, shall assist the Assessor in the performance of his duties.
D.
Deputy Assessor may be appointed by the Mayor, subject to appropriations. The Deputy Assessor shall hold a valid tax assessor certificate and shall act under the direct supervision of and assist the Assessor and shall have the powers to perform certain duties vested in the Assessor at such times as he shall be absent from the Town of Phillipsburg or unable to serve by reason of disability or otherwise. The duties of the Deputy Assessor are at the discretion of the Assessor, as the divisional head, as per N.J.S.A. 40A:9-148.1.