[Amended 2-7-1989 by Ord. No. 89-1]
The financial business of the Township shall
be committed to the Department of Finance, which shall be headed by
the Chief Financial Officer of the Township. The Chief Financial Officer
must meet all requirements of P.L. 1988, c. 110 (N.J.S.A. 40A:9-140.10
et seq.), and shall carry out the responsibilities set forth under
N.J.S.A. 52:27BB-26 et seq. The Chief Financial Officer, in addition
to serving as Director of Finance, may also serve as the head of the
Division of the Treasury (Township Treasurer). The Chief Financial
Officer shall receive such compensation as is provided in the Salary
Ordinance.
[Amended 5-15-1979]
A.
Township Treasurer. Within the Department of Finance
there shall be a Division of the Treasury, the head of which shall
be the Township Treasurer. The Collector, a Township Committeeman,
or any other suitable person, when so appointed by the Township Committee,
may be the Treasurer. The Treasurer shall serve for a term of one
year.
B.
Powers and duties of Treasurer. The Treasurer shall
have, perform and exercise all the functions, powers and duties provided
by general law and Township ordinances. He shall keep and maintain
books and records of all financial transactions of the Township in
accordance with the standards and requirements of the Division of
Local Finance in the Department of Community Affairs of the State
of New Jersey. He shall have custody of all public moneys of the Township
and shall make monthly reports to the Township Committee of all receipts,
expenditures, commitments and unexpended appropriations. Within 60
days after the end of each fiscal year he shall, under penalties prescribed
by law, make to the Township Committee and file with the Township
Clerk a detailed statement of the amount of bonds issued and outstanding
and a full and detailed account of his receipts and disbursements
for the preceding fiscal year. The statement shall be in writing and
verified by his oath, and may be prepared with the advice, assistance
and consultation of the Township Auditor. All moneys received from
any source by or on behalf of the Township or any department, board,
office or agency thereof, except as otherwise provided by Township
ordinance, shall be paid to the Treasurer who shall, within 48 hours
after their receipt, deposit them in the authorized public depository
of the Township to the credit of the proper account.
C.
Disbursements. Disbursements in payment of bills and demands shall be made by the Treasurer upon his preaudit and approval by the Township Committee, except that payments from the payroll account shall be made pursuant to Subsection D below. Every warrant shall be in the form of a warrant-check payable to the order of the person entitled to receive it and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each warrant-check shall bear the signatures of the Mayor, the Clerk and the Treasurer.
D.
Payroll account. There may be an account to be designated
the Township of Stillwater Payroll Account and from time to time the
Treasurer, on receipt of a warrant or an amount due the payroll account,
shall deposit it to the credit of the payroll account, charging the
appropriate budgetary accounts therewith. Disbursement from the payroll
account may be made by payroll checks signed by the Treasurer or,
in his absence, by the Clerk upon pre-audit by the Treasurer and approval
by the Township Committee of the entire payroll. In case of error
or adjustment in the payroll, the Treasurer shall make proper correction
and appropriate record thereof.
E.
Travel expenses. Itemized claims supported by receipts,
where available, shall be presented in order to obtain reimbursement
for expenses incurred by local officials where authorized to travel
by the Township Committee.
F.
Deputy Treasurer. The position of Deputy Treasurer
is hereby created, which position may be filled by the Township Committee.
The Deputy Treasurer shall serve for a term of one year from January
1 of the year of his appointment. The Deputy Treasurer shall assist
the Treasurer in the performance of his duties. Whenever the office
of Treasurer shall be vacant or unfilled or the Treasurer shall be
absent from the Township, or unable to serve by reason of disability
or otherwise, the Deputy Treasurer shall have all of the powers to
perform all the duties vested in the Treasurer. The Deputy Treasurer
shall give bond for the faithful performance of his duties.
A.
Within the Department of Finance there shall be a
Division of Tax Collection, the head of which shall be the Tax Collector.
B.
The Tax Collector shall possess all the powers and
duties established by law. He shall enter in suitable books to be
kept for that purpose the sums received by him each day for taxes,
with the names of the persons on whose account the same have been
paid; shall keep a record and account of the finances of the Township,
and shall, within 60 days after the end of the fiscal year or when
otherwise required by the Township Committee, make and furnish a report
thereof, with a detailed and true statement of all moneys received
by him and disbursed therefrom and for what purposes, from the commencement
of his official year to the date of his report, or for such period
as the Township Committee may require, and a list of delinquent taxpayers
for the previous year. His report shall include a comparison table
showing receipts for the same period for the prior year. He shall
file the report, with two copies of the statement and list of delinquents,
with the Clerk within the time hereinabove specified or when otherwise
required by the Township Committee. He shall as necessary and as directed
arrange for sales of real estate for delinquent taxes.
C.
There shall be a position of clerk/secretary to the
Tax Collector who shall receive moneys in payment of taxes due the
Township at such places as may be designated by resolution of the
Tax Collector. The clerk/secretary shall give receipts for moneys
paid and perform such other duties as may be from time to time determined
by the Township Committee.
A.
Within the Department of Finance there shall be a
Division of Tax Assessments, the head of which shall be the Tax Assessor.
B.
On and after July 1, 1971, no person may be an assessor
unless he holds a Tax Assessor certificate. This requirement shall
not apply to anyone who has served in office continuously from July
1, 1967.
C.
A person reelected 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 of each separate
parcel of real property assessed or exempted.
(4)
Maintain a current Tax Map of the Township 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 the code.
(5)
Report to the Township Committee as to equalization
proceedings and other matters involving the County Tax Board and make
recommendations as to action to be taken in that regard.
There may be a position of Assistant to the
Tax Assessor who shall assist the Tax Assessor in the performance
of the latter's duties and have such other powers and duties as are
from time to time prescribed by the Township Committee.
[Added 4-19-2022 by Ord. No. 2022-11]
The position of Assistant to the Tax Assessor shall be appealed
and replaced by the position of Deputy Tax Collector. The Deputy Tax
Collector shall be designated by resolution adopted by the Township
Committee.
[Added 4-19-2022 by Ord. No. 2022-11]
The Deputy Tax Collector shall be appointed annually by the
Township Committee and when so appointed the term shall run for one
year from January 1 in the year in which appointed and until a successor
is appointed and qualified.
[Added 4-19-2022 by Ord. No. 2022-11]
The Deputy Tax Collector shall perform such duties, under the
direction of the Tax Collector, as the Township Committee may prescribe.
[Added 4-19-2022 by Ord. No. 2022-11]
The Deputy Tax Collector shall be bonded for the faithful performance
of duties as required by the Township Committee and as provided by
law.
[Added 4-19-2022 by Ord. No. 2022-11]
The Deputy Tax Collector shall receive such compensation as
the Township Committee may by the Salary Ordinance provide.
A Tax and Assessment Searcher may be appointed
by the Township Committee. He shall furnish reports and certificates
relating to property taxes and assessments in the Township.
A.
Established. There is hereby created a fund or account
to be known or designated as the "Stillwater Township Trust Account."
B.
Purpose. This fund shall be used to maintain funds
collected from third persons under agreement to reimburse the Township
for costs or expenses to be incurred or for services to be performed.
Funds received from such third persons may be to cover such things
as the following enumerated costs, expenses or fees but are not limited
thereto.
(1)
The costs of publishing any notice, ordinance or resolution.
(2)
Costs of mailing notices required pursuant to the
provisions of any law or ordinance.
(3)
Legal fees of the Township attorney incurred by reason
of preparation of papers, ordinances, attendance at conferences or
other services.
(4)
The fees of the Township engineer incurred by reason
of making inspections required by the Township Committee, Planning
Board or other official body or made pursuant to the provision of
any ordinance, or for the preparation of plans or other services required
by the Township.
(5)
Fees of the Township Planning Consultant for consultations
or special planning work required in connection with any proposed
development of land within the Township and the fees, expenses or
charges or the estimated pro rata costs to the Township for any services
rendered by any Township official or employee, all as directed by
the Township Committee under circumstances where the Township is entitled
to be reimbursed for the costs, expenses and charges incurred by the
Township in connection therewith.
C.
Resolution requiring deposit; terms and conditions.
The Township Committee shall, by resolution, detail the services to
be performed by any of such Township officials or employees and shall
obtain an estimate of the costs of such services and of all other
charges or costs which may be involved. The resolution shall provide
the sum which shall be deposited by the third person, firm or corporation,
as agreed with the Township Committee, and all terms and conditions
relating thereto.
D.
Deposits. Whenever any person, firm or corporation
has agreed or is otherwise required to reimburse the Township for
costs, expenses or fees of any kind or character, all sums paid by
any such third person to the Township shall be deposited in the Stillwater
Township Trust Account herein established.
E.
Performance of services; incurring of costs. Upon
deposit of such sum or sums as directed by the Township Committee
in the trust account, the officers or employees of the Township who
have been so designated or directed may proceed to perform such services
or incur such costs or expenses as may be necessary for carrying out
of the contemplated purposes.
F.
Disbursement.
(1)
Upon receipt of proper vouchers and approval by the
Township Committee, the costs, expenses or fees for which vouchers
have been submitted and approved shall be paid out of the trust account.
Any funds remaining after the payment of all costs, expenses or fees
in connection with any particular matter may be returned to the person,
firm or corporation depositing such funds, and should there be insufficient
funds in the trust account to pay all such expenses, charges or fees,
the Township Treasurer shall immediately notify the depositor and
require that additional funds sufficient to pay all such expenses,
charges or fees shall be immediately deposited with the Township.
(2)
Disbursements from the account shall be made by checks
signed by the Treasurer and countersigned by the Mayor and Clerk,
after approval by the Township Committee.
