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City of Rahway, NJ
Union County
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Table of Contents
Table of Contents
A. 
There shall be a Department of Revenue and Finance, the head of which shall be the Director of Revenue and Finance.
B. 
The Department of Revenue and Finance shall consist of the following offices:
(1) 
Office of the Treasurer.
(2) 
Office of the Tax Collector.
(3) 
Office of Assessments.
A. 
The Director of Revenue and Finance and Treasurer shall be appointed by the Mayor with the advice and consent of the City Council.
B. 
The term of office for the Treasurer shall be four years which shall run from January 1 in the year in which the Treasurer is appointed.
The Treasurer shall be qualified for appointment as Chief Financial Officer pursuant to N.J.S.A. 40A:9-140.1 through N.J.S.A. 40A:9-140.16.
A. 
The Treasurer shall be the City's Chief Financial Officer. He or she shall exercise and discharge the functions of the Chief Financial Officer provided for by general law.
B. 
The Treasurer shall:
(1) 
Have custody of all funds belonging to or under control of the City or any department, office or agency of the City government.
(2) 
Deposit all funds received by him or her in such depositories as may be designated by resolution of the Council and according to law.
(3) 
Make disbursements by an individual warrant check for each claim against the municipality. Each warrant check shall bear the signature of the Mayor, or Business Administrator, and shall be countersigned by the Treasurer or Acting Treasurer. The signature of the Mayor or Business Administrator and Treasurer may be subscribed on any check, either manually or mechanically.
(4) 
Be the supervisor of the City's utility funds.
(5) 
Maintain the necessary consumer records and accounts for all users of water supplied by the City unless contracted with outside management company.
(6) 
Provide for the reading of water meters and the rendering of bills upon charges as authorized by law unless contracted with outside management company.
C. 
He or she shall also:
(1) 
Be responsible, pursuant to the provisions of the Charter, ordinances and laws applicable to the City, for the preauditing and control of all City revenues and expenditures, in accordance with state statutes, the management of the City's investment program, the management of the City's debt and the development of sound financial policies for recommendation to the Mayor and Council.
(2) 
Maintain the City's accounting records and prescribe and enforce a uniform system of accounts for all departments, offices and agencies of the City government.
(3) 
Maintain a centralized payroll system with the use of a computer system when directed.
(4) 
Preaudit all bills, claims and demands against the City.
(5) 
Certify to all proposed contract resolutions and ordinances submitted prior to passage by the Municipal Council, as to available appropriations in conformity with general law, the Charter and ordinances of the City.
(6) 
Control all expenditures to ensure that budget appropriations are not exceeded.
(7) 
Prepare all preliminary work in connection with the City budget to include all required adjustments.
(8) 
Prepare all required data in connection with the City debts and bond sales.
(9) 
Have control over all the investments of the City and be responsible for the safekeeping of all bonds and notes of the City and ensure that required statutory expenditures are made.
(10) 
Maintain all City records on a centralized computer system when directed to do so.
(11) 
Require reports of receipts and disbursements from each department, office and agency of the City government to be made daily or at such intervals as he or she may determine will most efficiently protect the City's interest.
(12) 
Control all expenditures to ensure that budget appropriations are not exceeded and pass upon each proposed expenditure for conformity with general law, the Charter and ordinances of the City; and unless the Treasurer shall certify that there is an unencumbered balance of appropriation and available funds, no appropriation shall be unencumbered, and no expenditure shall be made.
A. 
The head of this office shall be the Municipal Tax Collector.
B. 
The Municipal Tax Collector shall:
(1) 
Have, exercise and discharge the functions, powers and duties of the collector of taxes as provided for by general law, the specific general laws being N.J.S.A. 40A:9-141 through 40A:9-145.12, as amended.
(2) 
Extend each year's tax duplicate, prepare and mail tax bills, receive payments thereof and maintain tax accounting records in such manner as may be prescribed or approved by the Municipal Comptroller.
(3) 
Receive and collect all delinquent real property taxes and water charges and charge and receive penalties and interest pursuant to applicable laws.
(4) 
Make and certify all searches for tax and other liens on any real property in the City as may be authorized by law and charge and collect for the City the applicable fee according to such law.
(5) 
Perform other duties as may be required by the head of the Department and Business Administrator.
Any person holding the office of Comptroller and Chief Financial Officer at the time of the adoption of this chapter shall continue as Chief Financial Officer with the title of Treasurer when this chapter becomes effective with the term of appointment being four years from January 1 in the year of his or her appointment.
There shall be an Office of Assessments within the Department of Revenue and Finance, the head of which shall be the City Tax Assessor. It shall include such other officers and employees as may be authorized by ordinance or resolution of the Council.
The City Assessor shall, prior to his or her appointment, be qualified by training and experience of at least three years in the valuation or assessment of real and personal property. The City Assessor shall serve for the term provided by general law.
The Office of Assessment, under the supervision of the Director of Revenue and Finance, shall:
A. 
Have, exercise and discharge the functions, powers and duties of the Assessor of the City pursuant to law.
B. 
Make assessments for benefits for local improvements pursuant to general law.
C. 
Make all changes on Assessor's records in ownership or character of the property assessed.