[Adopted 3-4-2013 by Ord. No. 9-2013]
A.
The Tax Collector shall be subject to the provisions of the laws
of the State of New Jersey relating to tenure of office and removal
from office, as well as the duties set forth in N.J.S.A. 54:4-64 to
133.
B.
The Tax Collector shall receive such compensation as prescribed by
the Salary Ordinance[1] and shall devote such time and attention to the duties
of his or her office as shall be prescribed by resolution of the Township
Committee. He or she shall give bond for the faithful performance
of his or her duties, such bond to be paid for by the Township of
Harrison.
[1]
Editor's Note: The Salary Ordinance is on file in the
office of the Municipal Clerk.
The office of the Tax Collector shall be responsible for the
performance of the following functions:
A.
Performing the functions of a collector of taxes, including without
limitation thereto the rendering of bills for property taxes and the
conducting of tax sales.
B.
Receiving and collecting all current and delinquent real and personal
property taxes and charges, receiving penalties and interest pursuant
to law and accounting for all collections in such form and manner
and at such times as may be prescribed or approved by the Director
of Finance.
C.
Recording receipts in proper records and depositing to the account
of the Tax Collector in accordance with requirements of the statutes
and the rules and regulations of the Division of Local Finance of
the Department of Community Affairs.
D.
Reviewing and preparing all tax bills and bills for added assessments,
omitted assessments and other municipal funds that may be raised by
assessments.
E.
Maintaining a tax duplicate or other approved subsidiary records
to record and credit payments to accounts of property or individuals
against which taxes or assessments are levied.
F.
Reconciling bank accounts at the close of each month, and turning
over at least monthly to the Township Treasurer the checks and total
collections of the prior month and supply the Treasurer with the proper
details to support such checks.
G.
Conferring at least monthly and on all occasions when required with
the Township Treasurer, Township Auditor and other officials of the
Township of Harrison who may have jurisdiction over the collection
of funds that may be collected by the Collector of Taxes.
H.
Filing, in accordance with N.J.S.A. 54:4-73, monthly reports as may
be required and filing, in accordance with proper statutory direction
and the rules and regulations of the Division of Local Finance of
the Department of Community Affairs, any other reports that may be
required by statute or regulations.
I.
Collecting all utilities gross receipts tax, franchise taxes, bank
stock taxes, taxes for added assessments, omitted assessments and
any other assessments that may be levied according to law.
J.
Ascertaining what taxpayers are entitled to veterans' exemptions
and senior citizen exemptions and reviewing and, where necessary,
assisting all taxpayers in the filing of applications for veterans'
exemptions and senior citizen exemptions.
K.
Conducting tax sales when required and maintaining a proper record
of the disposition of items of sale and a record of liens acquired
by the municipality.
L.
Conducting tax searches for municipal liens, and furnishing certificates
pursuant to N.J.S.A. 54:5-11 to 54:5-16.
The adoption of this article shall not affect any acts of the
Tax Collector which were performed by him or her prior to the adoption
of this article, provided that such acts were properly performed in
accordance with applicable law.
