[Adopted 12-18-2001 by Ord. No. 01-26]
A. 
There is hereby created, effective as of January 1, 2008, the office of Joint Municipal Tax Assessor of the Borough of Westwood and the Borough of Woodcliff Lake, which shall consist of a single Tax Assessor who shall be appointed by and upon the mutual agreement of the governing bodies of the two municipalities to hold such office for a term of years, as more specifically provided by law, and which may further consist of such subordinate personnel as deemed necessary to perform the assessment function in accordance with law.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
The assessment function of the Joint Municipal Tax Assessor shall be exercised in the same manner and to the same extent as though it were exercised in each municipality separately, and the tax list, duplicate, property record cards, and all other records for each of the municipalities shall be maintained separately and shall be available for public inspection as otherwise required by law in the respective Borough Halls.
The compensation to be paid to the Tax Assessor appointed hereunder shall be set and apportioned between the participating municipalities upon the further agreement of the respective governing bodies thereof at the time of the appointment as hereinbefore provided. The apportionment of the compensation to be paid any subordinate personnel who may be provided for in the agreement of conditions for operation shall be fixed therein. The remaining cost and expense necessary to the maintenance and operation of the joint office shall be apportioned between the participating municipalities in percentages equal to the ratio that the number of line items in each respective municipality bears to the total of the two as required by law. When engaged in services on behalf of a particular borough, all employees in the office of the Joint Municipal Tax Assessor shall be deemed to be employees of that borough for the purposes of processing the compensation of such employees and for such other purposes as may not otherwise be fixed by law, regulation, ordinance, or agreement of the municipalities.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
There is hereby authorized an interlocal agreement or agreements, which shall provide the further terms and conditions for the establishment, maintenance and operation of the said joint office of Tax Assessor not otherwise fixed by law, regulation, this article or other ordinances. Such agreements shall be made upon the approval by resolution or, if otherwise required, by ordinance duly adopted by the governing bodies of each of the participating municipalities and shall be filed with and subject to approval of the Director of the Division of Taxation of the Department of the Treasury and the Director of the Division of Local Government Services of the Department of Community Affairs, to the extent required by law. The first such agreement, entitled "Interlocal Services Agreement Between the Borough of Westwood and the Borough of Woodcliff Lake Providing for the Establishment, Maintenance and Operation of an Office of Joint Municipal Tax Assessor," is hereby approved, effective as of January 1, 2008.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Any agreement made hereunder may be terminated upon the further agreement of both the participating municipalities. Further, either participating municipality may unilaterally terminate any agreement made hereunder upon a resolution authorizing such termination duly adopted upon the affirmative vote of 2/3 of the membership of the Governing Body thereof, which resolution shall become effective no sooner than six months from its adoption.[1]
[1]
Editor's Note: Original Section 5, Present position of Tax Assessor abolished, and Section 6, When effective, which immediately followed this section, were deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).