The Division of Revenue Collection shall be headed by the Tax
Collector who shall be appointed by the Mayor, for a term of four
years from the first day of January next following such appointment,
or until a successor shall be duly appointed and qualified.
The Tax Collector shall be qualified in accordance with the
requirements of L. 1979, c. 384 (N.J.S.A. 40A:9-145.7). The Tax Collector
shall be responsible for the collection of all taxes upon real and
personal property in the municipality, including property taxes, water
rents, assessments, charges or claims of the Borough. The Tax Collector
shall also collect all fees and charges for permits, licenses, and
applications payable to all boards and agencies of the Borough; issue
all bills for taxes, water rents, assessments or charges of any kind
or description in the proper conduct of the business of the Borough;
and keep proper records of the same; and do and perform all of the
functions and duties of a Tax Collector under general laws, regulations
of the New Jersey Department of Community Affairs and ordinances of
the Borough.
The Director of the Department of Finance and Revenue, subject
to any appropriation set forth in the annual budget approved by the
municipality, may appoint a Deputy Tax Collector, for a term not to
exceed the term of the Director, who shall perform such duties, including
but not limited to supervisory duties, as may be assigned by the Director
or the Tax Collector.