[1971 Code § 2-6.1; Ord. No. 2015-28]
There shall be a Department of Finance of the Township which
shall have jurisdiction over all business pertaining to finance. The
Chief Financial Officer shall be the Director of the Department of
Finance.
[Ord. No. 2019-14]
a.
The Chief Financial Officer of the Township of Lakewood is hereby
designated as the approval officer with the title of "Certifying and
Approval Officer."
b.
The Certifying and Approval Officer shall ascertain the existence
of proper and sufficient appropriations for the payments to be made
and determining that there is legal authority for the payments, evidenced
by action of a purchasing department or agent or officer in respect
to the goods or services ordered and incurring of expense therefore.
c.
Any and all purchases to be made by the Township of Lakewood, or
any department thereof, which do not require sealed bids pursuant
to statute shall be in accordance with the method designated herein,
as follows:
1.
Approvals Over $20.000.00 dollars.
(a)
The Certifying and Approval Officer reviews the purchase order
to ascertain compliance with the purchasing procedures and policies
and provisions of the Local Public Contract Law. All purchase orders
which are approved by the Certifying and Approval Officer are then
delivered to the Mayor and or his designee for approval and signature.
(b)
Following receipt and inspection of goods received or assuring
the completion of services in accordance with the contract, the requestor
certifies the receipt of goods or services to the Certifying and Approval
Officer.
(c)
The Certifying and Approval Officer reviews the invoice and
voucher for correctness and process the claim for approval or disapproval
as appropriate.
d.
After this process is completed all approved items will appear on
the following bill list.
[1]
Editor's Note: Former subsection 2-12.2, Division of the Treasury
was deleted in its entirety by Ordinance No. 2015-28.
[1971 Code § 2-6.3]
Within the Department of Finance there shall be a Division of
Tax Collection, the head of which shall be the Township Tax Collector.[1]
a.
Appointment. There shall be a Tax Collector of the Township elected
for a term of four years, subject to statutory provisions providing
tenure.
b.
Duties. The Tax Collector shall possess all of the powers and duties
established by law. The Collector shall enter in suitable books to
be kept for that purpose the sums received by him each day for taxes,
with the names of the persons on whose account the taxes shall have
been paid; shall keep a record and account of the Finances of the
Township; and shall, within 60 days after the end of the fiscal year,
or when otherwise required by the Township Committee, make and furnish
a report thereof, with a detailed and true statement of all moneys
received by him and disbursed therefrom and for what purposes, from
the commencement of his official year to date of his report, or for
such period as the Township Committee may require, and a list of delinquent
taxpayers for the previous year. The Tax Collector shall file the
report, with two copies of the statement and list of delinquents,
with the Township Clerk within the time hereinbefore specified or
when otherwise required by the Township Committee.
[1971 Code § 2-6.4]
Within the Department of Finance, there shall be a Division
of Tax Assessments.
[1971 Code § 2-6.4A: Ord. No. 2017-34]
a.
Creation. The position of Tax Assessor is hereby established as a
full time position, pursuant to N.J.S.A. 40A:9-146 et seq.
b.
Appointment. The Assessor shall be appointed by a majority vote of
the Township Committee, in accordance with the provisions of N.J.S.A.
40A:9-148.
c.
Vacancy. In the event of a vacancy of the Office of the Township
Assessor, the Township shall, by resolution, appoint a qualified person
to fill such vacancy for the unexpired portion of the term thereof.
d.
Absence of Assessor. To perform his duties during his temporary absence
or disability, the Township Committee shall designate a qualified
Assessor as a temporary replacement.
e.
Term. Unless the Assessor has tenure rights vested pursuant to applicable
law, he shall hold his term of office for a term of four years from
the first day of July next following his appointment, in accordance
with N.J.S.A. 40A:9-148.
f.
Qualifications and Duties. Pursuant to N.J.S.A. 40A:9-148.1, a Tax
Assessor shall hold a Tax Assessor Certificate as provided for in
N.J.S.A. 54:1-35.25 et seq., and shall have the duty of assessing
property within the Township for the purpose of general taxation.
The Assessor shall:
1.
Have, perform and discharge all the functions, powers and duties
prescribed by law for a Municipal Assessor.
2.
Maintain adequate assessment records of each separate parcel of real
property assessed or exempted.
3.
Maintain a current tax map of the Township as a public record and
cause to be recorded thereon all changes in ownership or character
of the real property assessed, employing for that purpose the facilities
of other departments as provided by the Code.
4.
Perform such other related duties as are reasonable, incidental and/or
necessary to the performance of any duties specifically enumerated
herein, including notifying the members of the Township Committee,
the Manager and the Chief Financial Officer of all real estate tax
appeals no later than the first of June of each year.
[1971 Code § 2-6.5]
Within the Division of Tax Assessments, there shall be the position
of Assessment Clerk. He shall perform such duties as are assigned
to him by the Township Committee and the municipal assessor.
[1971 Code § 2-6.6]
The Tax Searcher of the Township of Lakewood shall be appointed
by the Township Committee. The Tax Searcher shall, when required,
furnish reports relating to property taxes in the Township. The compensation
of Tax Searcher shall be an annual salary as prescribed by ordinance
of the Committee.
[1971 Code § 2-6.4A]
Within the Division of Tax Assessments, there shall be the position
of Deputy Tax Assessor, who shall perform any and all work and services
related to the assessment of property within the Township and the
administration of the Tax Assessment Office under the direction of
the Tax Assessor and the Municipal Manager.
The Deputy Tax Assessor shall meet the qualifications required
by N.J.S.A. 40A:9-148.1 and N.J.S.A. 54:1-35.25 et seq. Additionally,
the Deputy Tax Assessor shall be fully familiar with reading tax maps
and be experienced in plotting deed descriptions. He shall have not
less than one year of college engineering and courses in mechanical
drawings so as to be familiar with and able to read architectural
and civil engineering drawings.
The Deputy Tax Assessor shall be able to do necessary card computations
for standard assessment cards and be able to properly make front footage
calculations.
If the Deputy Tax Assessor does not hold a college degree in
engineering, then the deputy must have been an aide, draftsman or
assistant to a municipal engineer for not less than five years.
The Deputy Assessor may be directed to perform any duties customarily
performed in any of the above-named positions.
