[1982 Code § 3-70; Ord. #598]
There shall be an Office of Tax Assessor, which shall be autonomous and outside of the municipal department structure. This Office shall be subject to such general administrative procedures and requirements as are departments of the municipal government, including but not limited to the preparation and submission of an annual budget and of such periodic budget reports as are generally required of departments and such accounting controls, central purchasing practices, personnel procedures and regulations and central data processing services as are generally required of departments.
[1982 Code § 3-71; Ord. #598]
The Office of Tax Assessor shall be headed by the Tax Assessor. There may be a Deputy Assessor(s) and other such personnel as provided. The Mayor on advice and consent of Borough Council shall appoint the Tax Assessor. Deputy Assessor(s) and all other such personnel as may be authorized shall be appointed by the Administrator. The Tax Assessor and Deputy Assessor(s) shall hold a valid tax assessor certificate. The Deputy Assessor(s) shall act under the direct supervision of and assist the Tax Assessor.
[1982 Code § 3-72; Ord. #598]
The Office shall have the following duties:
a. 
To have, perform and discharge all the functions, powers and duties prescribed by law for a Municipal Assessor.
b. 
To make assessments for benefits for local improvement and, for that purpose, have and exercise the powers and duties of a Board of Assessment for local improvement as provided by law.
c. 
To maintain adequate assessment records of each separate parcel of real property assessed or exempted and establish and maintain in such files, records and procedures as may be required for the valuation and assessment of personal property pursuant to law.
d. 
To supervise the maintenance of a current Tax Map of the municipality as a public record and cause to be recorded all changes in ownership or character of the real property assessed, employing for that purpose the facilities of other departments as provided by this chapter.
[Ord. #98-971, §§ 1-3]
a. 
All applications to the Municipal Tax Assessor concerning the eligibility of land for valuation, assessment and taxation under the Farmland Assessment Act of 1964 shall be accompanied by a fee of $25 to cover the cost of on-site inspection of the property which is the subject of such application. Contiguous and noncontiguous parcels of land owned by the same owner will be subject to a single fee. The failure by an applicant to submit such payment at the time of application shall result in the nonacceptance of the application.
b. 
All fees collected shall be deposited into the Borough's General Treasury.
c. 
In the event that the Assessor shall determine that an on-site inspection is not required in order to review any particular annual application, the fee paid with that annual application pursuant to paragraph a shall be refunded to the applicant.