A. 
Position established. There is hereby established the position of Chief Financial Officer in the Department of Revenue and Finance.
B. 
Duties.
(1) 
The Chief Financial Officer shall be appointed, pursuant to N.J.S.A. 40A:9-140.10 and shall be responsible for the proper financial administration of the City under the Local Government Supervision Act (1947) [N.J.S.A. 52:27BB-1 et seq.]; the Local Bond Law (N.J.S.A. 40A:2-1 et seq.); the Local Budget Law (N.J.S.A. 40A:4-1 et seq.); the Local Fiscal Affairs Law (N.J.S.A. 40A:5-1 et seq.); the Local Public Contracts Law (N.J.S.A. 40A:11-1 et seq.), and such other statutes and such rules and regulations promulgated by the Director of the Division of Local Government Services, the Local Finance Board or any other state agency, as may pertain to the financial administration of the municipality.
(2) 
The Chief Financial Officer shall supervise all the fiscal concerns for the City and make quarterly reports on the subject to the Director and the Board of Commissioners.
[Amended 12-2-2003]
The Tax Collector shall:
A. 
Have, perform and exercise all the functions, powers and duties of a collector of taxes, as provided by general law and this code, and as the Board of Commissioners, by ordinance, shall provide, including, but not limited to, the preparation and mailing of new tax bills, the enforcement of tax collections by tax sales or other means prescribed by general law, and the maintenance of tax accounting records, as authorized and approved by law.
B. 
Receive and collect all funds assessed or raised by taxation or assessment for any purpose and all current taxes and delinquent real and personal taxes and charge and receive penalties according to law.
C. 
Proceed promptly to enforce the payment of all delinquent taxes or assessments in the manner prescribed by law and forward to the Corporation Counsel for foreclosure a list of all tax liens held by the City.
D. 
Report to the Director of the Department of Revenue and Finance all receipts, deposits and cash on hand belonging to the City.
E. 
Process any property tax refund or delinquency of less than $5, or the cancellation of same, without further action on the part of the Board of Commissioners.
F. 
Issue redemption statements and collect a fee as set forth in § Section 3-12 of these Revised General Ordinances.
G. 
Provide computer printouts, certificates of discharge and duplicate bills in the amounts as set forth under Chapter 155, Fees.
H. 
Review and recommend policies to the local governing body that would in anyway affect the normal operations of the tax collection function.
I. 
Consult with the Municipal Finance Director and Municipal Auditor to maintain accounting and reporting procedures.
J. 
Prepare and mail all final tax bills after establishing the accuracy of said tax duplicates.
K. 
Consult with the Tax Assessor, Municipal Finance director, and Municipal Administrator regarding the exact format and amount of information outlined on tax bills and information regarding tax appeals.
L. 
Establish appropriate accounting and recording procedures as required by state statute to enhance efficient and accurate record keeping utilizing modern accounting techniques and system controls to provide detailed and timely data for audits.
M. 
Receipt, reconciliation, deposit, and recording of all cash received to special account ledgers, tax lien ledgers, foreclosed property ledgers, and delinquent ledgers.
N. 
Develop administrative procedures for dealing with delinquent accounts to increase the percentage rate of collection and reduce the rate of uncollected or delinquent accounts, including telephoning, personal visits, newspaper releases of delinquent accounts, and/or separate mailing for delinquent accounts.
O. 
Establish and maintain accurate listings of all unpaid tax items.
P. 
Prepare a listing of properties to be sold, accurate descriptions of all property, the name of the owner and listing of all taxes, assessments, and other charges for preparation of tax sale.
Q. 
Distribute public notices of the time and place of all tax sales which include a description of said property and total amount due at the time of the sale, and the placing of notices in designated public places, and the publishing of same in an area newspaper pursuant to state statute.
R. 
Conduct of tax sales on all delinquent property at least once each year.
S. 
Deliver certificates of sale to all purchasers.
T. 
Distribute notifications concerning homestead rebates, tenant rebates, and notification to respective owners regarding their eligibility for federal flood insurance.
U. 
Interview and evaluate candidates for subordinate positions in the Tax Collector's office and recommend candidates to the Department Director.
V. 
Supervise and assign work and duties to the Assistant Tax Collector and other subordinate employees.
W. 
Ensure that all subordinate employees are at the appropriate levels of competence through certification, on the job training, formal training, and educational programs.
X. 
Evaluate work performance of subordinate personnel and recommend disciplinary actions (up to and including discharge) for all subordinate employees.
Y. 
Assist in the gathering of information and provide input into grievances involving employees in her office.
A. 
Established. There shall be an office of the Tax Assessor, the head of which shall be the Tax Assessor, who shall be appointed for a term of four years commencing on July 1 of the year in which (s)he is appointed. There shall also be such deputy and Assistant Assessors as may be authorized from time to time, whose duties shall be to assist the Tax Assessor.
B. 
Duties of the Tax Assessor.
(1) 
The Tax Assessor shall:
(a) 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.
(b) 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted, establish and maintain files, records and procedures required for the evaluation and assessment of personal property pursuant to law.
(c) 
Maintain a current Tax Map of the City as a public record and record on it all changes in ownership or character of the real property assessed, employing for the purpose the facilities of other departments as provided by this Code.
(d) 
Be subject to supervision and control by the County Board of Taxation and be governed by such rules, orders or directions as may be issued by the County Board.
(2) 
On and after July 1, 1971, no person may be an assessor or deputy assessor unless (s)he holds a Tax Assessor certificate. This requirement shall not apply to anyone who has served in office continuously from July 1, 1967. However, a person approved 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.
C. 
Tax Assessor Trainee.
[Added 7-3-2007]
(1) 
There shall be in the office of the Tax Assessor a Tax Assessor Trainee who shall work under the close supervision of the Tax Assessor.
(2) 
It shall be the duty of the Tax Assessor Trainee to receive training in the accumulation of data that will be used in establishing a system of valuation of real property, to learn the proper techniques and methods involved in assessing and appraising real property, to learn to use all types of electronic and manual systems and records containing tax assessment data and to perform such duties as are assigned by the Tax Assessor.
It shall be the duty of the City Auditor to supervise the accounting records of the City and to certify to the correctness of all reports of the Chief Financial Officer, Collector and Supervisor of Accounts, to audit the accounts of the City and to generally supervise the accounting work in the Department of Revenue and Finance. The City Auditor shall perform such other duties as, from time to time, may be assigned to him/her by the Director of Revenue and Finance.
It shall be the duty of the Supervisor of Accounts to examine and audit all payrolls, bills and claims which are to be paid by the City. The Supervisor of Accounts shall also examine, verify, and compare with the contracts on file all certificates for payments presented by the City Engineer; criticize all claims for payment whatsoever made against the City, making such comments in writing as (s)he thinks proper for the benefit of the Director of Revenue and Finance; certify to the Director of Revenue and Finance all claims against the City, including all payrolls; countersign all checks for the payment of services or claims; keep the general books of account for the City and shall render each month to the Director of Revenue and Finance and to the Board of Commissioners a statement of the appropriation accounts, properly certified to by the City Auditor; and perform such other duties that, from time to time, may be assigned to him/her by the Director of Revenue and Finance.
A. 
Payment of claims.
(1) 
Presentation of claim; approval.
(a) 
Any person claiming payment from the City shall present a duly certified claim voucher, as furnished and approved by the Board of Commissioners, to the head of the department wherein the services, materials, supplies were furnished, who shall affix his/her signature thereto if the claim voucher meets with his/her approval and attach thereto proof that the services, materials or supplies were in fact received by the City.
(b) 
The head of the department shall submit the claim voucher to the director of the department for his/her approval. The claim voucher shall then be forwarded to the Supervisor of Accounts for examination and approval and thereafter shall be forwarded to the Director of Revenue and Finance for examination and approval and for the preparation of a resolution for the payment of the claim voucher to the City Clerk.
(c) 
The City Clerk shall present a resolution for consideration and approval at the next regular meeting of the Board of Commissioners. The Board may also reject any claim presented to it stating the reason for such rejection. Any disapproved claim shall be referred back to the Clerk with such instructions as the Board may give him/her at the time of disapproval.
(d) 
It shall be the duty of the City Clerk to record all claims in the official minutes indicating that the Board has by formal action approved the same, with appropriate record as to any claims disapproved or rejected.
(2) 
Disbursement. If the resolution is adopted by the Board, a copy shall be forwarded to the Chief Financial Officer who shall prepare the necessary checks for payment. Checks shall be signed by the Mayor, Chief Financial Officer and Director of the Department of Revenue and Finance. After preparing checks for the payment of claims, the Chief Financial Officer shall record them in a proper book of account and thereafter mail or distribute the checks to the claimants.
(3) 
Travel expenses. In the case of reimbursement for actual and necessary traveling expenses, itemized claims supported by receipts where available should be presented in order to obtain reimbursement for expenses incurred by local officials where authorized to travel by the City.
(4) 
Payroll account.
(a) 
The Supervisor of Accounts shall prepare payrolls for employees paid on an annual basis and a per diem or hourly basis. Payrolls for per diem and hourly work or services shall be submitted to the Supervisor of Accounts by the Director or chief clerk of each department showing dates, hours, rates and total earnings for preparation of payrolls and payroll checks. The Supervisor of Accounts shall duly certify that the services have been rendered and the amount specified is in fact due and owing to the employee or employees. Payrolls shall then be approved by the Director of the department and presented to the Board of Commissioners for approval and, after approval, shall be paid in due course. If there is no scheduled meeting of the Board of Commissioners prior to the regular payroll payment date, then approval shall be at the next regular meeting of the Board following date of payment of payrolls. The Supervisor of Accounts shall have payrolls approved by the proper certifying authorities.
(b) 
The payroll period shall be biweekly. In the event of a holiday falling on a payday, payment shall be advanced to the preceding workday.
(c) 
The Supervisor of Accounts and the Chief Financial Officer shall present to the Board of Commissioners payroll claims drawn to the order of the City of Union City Payroll Account and deposit funds and draw checks, as follows:
[1] 
In advance for all employees whose salaries are on an annual or weekly basis when such salaries are due and payable prior to the next regular meeting of the Board of Commissioners.
[2] 
In advance for all employees whose compensation is on an hourly or daily basis when the compensation has been approved by the director of the department and has been certified by the Supervisor of Accounts and Chief Financial Officer.
[3] 
From time to time the Chief Financial Officer, upon receipt of a check for the amount due such payroll account, shall deposit the same to the credit of the payroll account, charging appropriate budgetary accounts therewith.
[4] 
The Chief Financial Officer shall thereafter draw checks on the payroll account to the employees entitled to payment therefrom.
[5] 
In case of error or adjustment in the payroll, the Supervisor of Accounts and Chief Financial Officer shall, and it shall be their duty to, see that such error or adjustment is properly corrected and appropriate record made thereof.
(d) 
The City Chief Financial Officer shall establish and maintain a payroll account in a bank that accepts government funds and meets the reserve requirements established by the State of New Jersey under New Jersey's Government Units Depository Protection Act. All payroll checks shall be signed, manual or facsimile signatures, by the Mayor, Chief Financial Officer and the Director of the Department of Public Affairs.
[Amended 5-21-2013]
B. 
Payment of claims between meetings.
(1) 
Each Commissioner shall submit, in writing, a list of bills to be paid in between meetings of the Board of Commissioners. That list can be a list for the fiscal year or the list can be submitted on an ad hoc basis for bills that must be paid in between meetings. This list must be submitted to the City Business Administrator and to the Treasurer/Chief Financial Officer of the City.
(2) 
All bills to be paid must be accompanied by the appropriate voucher which has been executed by the vendor, the Commissioner in charge of that department, as well as any other officer required to sign vouchers for the approval of payments.
(3) 
The bill, with all supporting documentation, must then be submitted to the Administrator or, in his/her absence, the Treasurer/Chief Financial Officer, for the purpose of certifying and approving the payment of this bill. The Administrator or, in his/her absence, the Treasurer/Chief Financial Officer is the approving officer for all bills to be paid by this method. Before the approving officer can approve a payment of a bill, the Commissioner requesting the payment must sign the voucher for that bill.
(4) 
The approving officer must certify that the work has been performed or the product has been received by the City and, based on information from the Treasurer/Chief Financial Officer, that there are proper and sufficient funds for this payment as well as legal authorization to pay same.
(5) 
Once the claim has been approved and the approving officer has certified that the claim can be paid, the bill can be presented to the Treasurer/Chief Financial Officer or other agent of the City who is drawing the check for the payment of this claim. The checks must still be signed by all the appropriate parties as any other claim paid by the City.
(6) 
As long as the procedure set forth in this subsection is complied with the Commissioner, Administrator and/or Treasurer/Chief Financial Officer with regard to the payment of bills in between Board of Commissioner's meetings, then the Board is required to ratify the payment of these bills at its next regular meeting.
It shall be the duty of the License Inspector to collect all license moneys which may be due to the City under any statute of the state or any ordinance of the City, giving proper receipts and acquittances for the moneys paid to him/her and making payments of the moneys thus received to the Chief Financial Officer. The License Inspector shall perform such other duties of like nature as from time to time may be assigned to him/her by the director of the department that the License Inspector is assigned to by the Board of Commissioners.
A. 
Established; term. There is hereby established the position of Deputy Director in the Department of Revenue and Finance, pursuant to N.J.S.A. 40:72-9. The Deputy Director shall serve during the term and at the pleasure of the Director.
B. 
Duties. The Deputy Director shall assist the Director in organizing, developing, directing, supervising and performing the work involved in the management of the Department. The Deputy Director shall assist the Director in developing and preparing the departmental budget, operational policy, work programs and budgetary policies; evaluate the effectiveness of work programs and procedures of all units with the Department; promote close coordination of planning efforts; develop effective work methods for subordinates; undertake special studies pertaining to Department functions; establish and maintain helpful and cooperative relations with civic and business organizations; and perform any other duties assigned to him/her by the Director. In the absence of the Director, the Deputy Director shall serve in his/her capacity but shall not be authorized to act at meetings of the Board of Commissioners.
C. 
Qualifications. Relevant experience in public or private sector organization is required. Persons with mental or physical disabilities are eligible as long as they can perform the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such person may not be eligible.
A. 
Established. There is hereby established the unclassified title of Municipal Treasurer in the Department of Revenue and Finance.
B. 
Duties. The duties for this position are as provided by the job description of the New Jersey Department of Personnel and as required by the applicable statutes and regulations of the State of New Jersey as they apply to the operations and management of municipal finance. Responsibilities shall include, but not be limited to, the following:
(1) 
Under direction of the Director and the Chief Financial Officer, supervises and performs the work involved in the disbursement, accounting and auditing of funds received and disbursed, and in negotiation of loans and sale of bonds.
(2) 
Does related work as required which shall include, but not be limited to, supervising and performing the work involved in preparation of varied financial reports and statements.
(3) 
Supervises and performs the work involved in negotiation of loans and sale of bonds.
(4) 
Prepares budgets.
(5) 
Be able to assign suitable related work and instructions to subordinates.
(6) 
Be responsible for supervising work operations and/or functional programs and have responsibility for evaluating personnel supervised by this position, including recommendations to the Chief Financial Officer and Director regarding personnel matters.
(7) 
Plans and installs auditing and accounting systems and forms.
(8) 
Handles correspondence pertaining to the Treasurer's office.
(9) 
Prepares suitable reports containing findings, conclusions and recommendations.
(10) 
Responds to inquiries of a technical nature.
(11) 
Assists in the direction and establishment and maintenance of extensive bookkeeping and other needed records and files.
(12) 
Be required to learn and utilize various types of electronic and manual recording and information systems used by the City and related agencies.
C. 
Qualifications. The Municipal Treasurer shall be required to be certified as a municipal finance officer by the Division of Local Government Services in the New Jersey Department of Community Affairs, and should have five years of supervisory accounting experience in work involving the installation, operation and auditing of large scale systems of accounts, two years of which shall have been in municipal accounting or auditing.
D. 
Salary. The salary for the Municipal Treasurer shall be as provided by the salary ordinance adopted, and amended from time to time, by the Board of Commissioners.[1]
[1]
Editor's Note: A section titled "Joint purchasing agreement," which immediately followed this section, was repealed 5-21-2013.