[Adopted 12-20-2022 by Ord. No. 2022-23]
A. There
shall be a Tax Collector, pursuant to N.J.S.A. 40A:9-141 et seq.,
who shall be appointed by the Mayor, with the advice and consent of
the Borough Council, to an initial term of four years from the first
day of January next following appointment and who shall receive a
salary as determined by the annual salary ordinance and resolution.
The Tax Collector shall be certified as a certified tax collector
by the Department of Community Affairs Division of Local Government
Services. Upon completion of an initial four-year term of office and
reappointment by the Mayor, with the advice and consent of the Borough
Council, the Tax Collector shall be granted tenure pursuant to N.J.S.A.
40A:9-141 et seq.
B. The Tax
Collector shall be the Director of the Tax Collection Office, may
be a signatory on all Borough bank accounts and checks thereof, and
shall report to the Borough Administrator and provide regular reports
of the activity of the Office to the Borough Administrator. The Tax
Collection Office may be staffed by any number of clerk-typists and/or
tax clerks, as may be determined by the Mayor and Borough Council,
who shall receive a salary as determined by the annual salary ordinance
and resolution and who shall work under the direction of the Tax Collector
in fulfilling the responsibilities and duties of the Tax Collection
Office.
C. There
may be a Deputy Tax Collector, as may be determined by the Mayor and
Borough Council, who shall be appointed by the Mayor, with the advice
and consent of the Borough Council, and who shall receive a salary
as determined by the annual salary ordinance and resolution. The term
of office shall be for one year from January 1 to December 31. The
filling of a vacancy shall be for the remainder of the unexpired term.
The Deputy Tax Collector shall work under the direction of the Tax
Collector in supervising the staff of the Tax Collector's Office and
fulfilling the responsibilities and duties of the Tax Collector's
Office.
The Tax Collector shall have the following powers and duties:
A. Determine
and calculate the amount of taxes due from each and every taxpayer.
B. Issue
bills to each and every taxpayer to collect taxes due.
C. Receive
and account for all tax payments and maintain accurate records thereof.
D. Accurately
and timely deposit all tax revenue collected in designated bank accounts.
E. Provide
information and assistance to taxpayers regarding various exemption
and rebate programs established by the State of New Jersey.
F. Coordinate
with the Municipal Tax Assessor as necessary.
G. Issue
delinquent bills to taxpayers to collect unpaid taxes.
H. Conduct
tax sales and establish, enforce, and redeem tax liens as provided
for by state laws and regulations.
I. Accurately
and timely complete and submit all reports as required by state laws
and regulations.
J. Serve
as the Borough Tax Searcher, with a salary as determined by the annual
salary ordinance and resolution, if so appointed by the Mayor with
the advice and consent of the Borough Council.
K. Serve
as the Deputy or an Assistant Borough Treasurer, with a salary as
determined by the annual salary ordinance and resolution, if so appointed
by the Mayor with the advice and consent of the Borough Council.
L. Any and
all other powers and duties assigned by state law or regulation.
M. Any such
other authorities and responsibilities which may be directed or delegated
by the Mayor and Borough Council via resolution or ordinance.
N. Perform
such other duties as may be assigned by the Mayor and Borough Council
and/or the Borough Administrator.