[HISTORY: Adopted by the Mayor and Council of the Borough of Emerson 2-18-2003 by Ord. No. 1218. Amendments noted where applicable.]
In accordance with the provisions of N.J.S.A. 40A:9-146 et seq., as amended and supplemented, there is hereby created the office of Assessor.
The Tax Assessor shall be appointed by the Mayor with the advice and consent of the Council.
The Tax Assessor shall hold office for a term of four years from the first day of July next following his appointment. Vacancies other than due to expiration of term shall be filled by appointment for the unexpired term.
The Tax Assessor shall hold a tax assessor certificate provided for in P.L. 1967, c. 44 (N.J.S.A. 54:1-35.25 et seq.).
The Tax Assessor shall have all the duties, rights and obligations imposed upon him by the statutes of the State of New Jersey, including but not limited to the following:
Having, performing and discharging all of the functions, powers and duties prescribed by law for a municipal assessor.
Making assessments for benefits for local improvements and, for that purpose, having and exercising the powers and duties of an assessor for local improvements as provided by law.
Maintaining adequate assessment records of each separate parcel of real property assessed or exempted.
Maintaining a current Tax Map of the municipality as a public record and causing 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 law.
Reporting to the Mayor and Council as to equalization proceedings and other matters involving the County Tax Board and making recommendations as to action to be taken in that regard.
The Tax Assessor shall receive such salary or compensation as the Mayor and Council by ordinance or resolution may fix, provided that the compensation of the Tax Assessor shall not be decreased during his term of office without, his written consent.
[Added 8-20-2013 by Ord. No. 4-1463]
A retroactive refund of property taxes as set forth in N.J.S.A. 54:4-3.32 shall be limited to the current year of the submission of a proper claim to the Tax Assessor as required by N.J.S.A. 54:4-3.30 and the prior year but in no event greater than a twelve-month period in the aggregate.