[Adopted 10-25-11 as Ord. No. O-2011-027; amended 7-17-12 by Ord. No. O-2012-025]
There is hereby created and established in the Township of Winslow
the position of Tax Collector who shall have all the qualifications
as required by law. The Tax Collector shall, prior to his/her appointment,
be qualified by training and experience in municipal revenue collection
methods and procedures. No person serving as Tax Collector for the
Township shall serve as a member of the governing body.
[Amended 7-17-12 by Ord. No. O-2012-025]
The Tax Collector shall be appointed by the Appointing Authority,
with the approval of the Mayor and Township Committee, and pursuant
to N.J.S.A. 40A:9-142 shall hold his/her office for a term of four
(4) years from the first day of January next following his/her appointment.
Vacancies other than due to expiration of term shall be filled by
appointment for the unexpired term.
A.
Receive and collect all current and delinquent real and personal
property taxes, charge and receive penalties and interest pursuant
to law, and account for all collections in such form and manner, and
at such times, as may be prescribed by law;
B.
Make or cause to be made, and certify, searches for tax and other
liens on real property in the Township as may be authorized by law,
and charge and collect for the use of the municipality the fee required
pursuant to law for any such search;
C.
Perform the functions of a collector of taxes under general law,
including, without limitation thereto, the preparation and mailing
of tax bills, and the maintenance of tax accounting records in such
manner as may be prescribed or approved by law; and assist the Township
Tax Assessor in preparation of the annual tax list and duplicate;
D.
Deposit daily to the credit of the Township all monies received,
in one or more depositories selected by the governing body; maintain
full and complete records and accounts of all sums collected and received
and make such periodic reports and accountings of the funds of the
Township collected, received and deposited as the governing body may
require, which reports and accountings shall be filed as a public
record with the Municipal Clerk;
E.
Collect and receive all delinquent real and personal property taxes,
charge and receive penalties and interest pursuant to law, and account
for all collections in such form and manner as may be prescribed by
law;
F.
Prepare and bill all utility bills and receive and account for same;
and
G.
Supervise employees within his/her office.
The Tax Collector shall be paid a salary fixed and adopted by
the governing body in the annual salary ordinance.
A.
Position established. There is hereby created and established in
the Township of Winslow the position of Assistant Municipal Tax Collector.
B.
Appointment. The Assistant Municipal Tax Collector shall be appointed
by the Appointing Authority, with the approval of the Mayor and Township
Committee.
C.
Duties. The duties of the Assistant Municipal Tax Collector shall
include, but not be limited to, the following:
(1)
Assist the Tax Collector in reviewing and recommending policies
to the local governing body that would in any way affect the normal
operations of the tax collection function.
(2)
Aid the Tax Collector in consultations with the Municipal Finance
Director and Municipal Auditor to maintain accounting and reporting
procedures.
(3)
Receive ad valorem tax duplicates from the Tax Assessor.
(4)
Assist in the timely preparation and mailing of all final tax
bills after establishing the accuracy of said tax duplicates.
(5)
Assist the Tax Collector in consultation with the Tax Assessor,
Municipal Finance Director, and Municipal Administrator, regarding
the exact format and amount of information outlined on tax bills and
information regarding tax appeals.
(6)
Assist in establishing appropriate accounting and recording
procedures as required by state statute to enhance efficient and accurate
record keeping utilizing modern accounting techniques and system controls
to provide detailed and timely data for audits.
(7)
Assist the Tax Collector in the receipt, reconciliation, deposit,
and recording of all cash received to special account ledgers, tax
lien ledgers, foreclosed property ledgers, and delinquent ledgers.
(8)
Assist the Tax Collector in developing administrative procedures
for dealing with delinquent accounts to increase the percentage rate
of collection and reduce the rate of uncollected or delinquent accounts
including telephoning, personal visits, newspaper releases of delinquent
accounts, and/or separate mailing for delinquent accounts.
(9)
Assist in establishing and maintaining accurate listings of
all unpaid tax items.
(10)
Assist in preparing a listing of properties to be sold, accurate
descriptions of all property, the name of the owner and listing of
all taxes, assessments, and other charges for preparation of tax sale.
(11)
Aid the Tax Collector in the distribution of public notices
of the time and place of all tax sales which include a description
of said property and total amount due at the time of the sale, and
the placing of notices in designated public places, and the publishing
of same in an area newspaper pursuant to state statute.
(12)
Assist in the conduct of tax sales on all delinquent property
at least once each year.
(13)
Assist in delivering certificates of sale to all purchasers.
(14)
Assist in the distribution of notifications concerning homestead
rebates, tenant rebates, and notification to respective owners regarding
their eligibility for federal flood insurance.
(15)
In the absence of the Tax Collector may assume his/her duties,
responsibilities, and authority.
(16)
Will be required to learn to utilize various types of electronic
and/or manual recording and computerized information systems used
by the agency, office, or related units.
D.
Compensation. The Assistant Municipal Tax Collector shall be paid
a salary fixed and adopted by the governing body in the annual salary
ordinance.
