[Ord. 6 S+FN, 8-3-1994[a]]
There shall be within the Department of Finance a Division of
Assessments, the head of which shall be the Tax Assessor.
[Ord. 6 S+FN, 8-3-1994[b]]
The Tax Assessor shall, prior to his appointment, be qualified
by education, training and experience in the assessment of real property
for purposes of taxation.
[Ord. 6 S+FI, 3-7-1990; Ord. 6 S+FC, 2-19-1992; Ord. 6 S+FA, 5-6-1992; Ord. 6 S+FN, 8-3-1994]
The Tax Assessor, through his own efforts and those of the other
personnel within the Division, shall be responsible for the following
duties:
a. Duties.
1. Assess all property within the City as required by law.
2. Maintain such records and prepare such reports relative to assessments
and taxation as required by law.
3. Have custody of and maintain a current tax map for the City.
4. Discharge such other duties as may be provided by law for the Municipal
Tax Assessor,
b. Supervision. The Tax Assessor, where so authorized by State Law,
shall perform his/her duties without direction or supervision by anyone
within the municipal government. In matters of general administrative
procedure such as budgeting, personnel practices and purchasing, however,
the Tax Assessor shall be subject to the oversight of the Director
of the Department of Finance.
c. All of those responsibilities and duties previously assigned to the
Division of Assessment within the Department of Land Use Control are
now assigned to the Division of Assessment in the Department of Finance.
d. Certificate of Ownership.
1. The Tax Assessor shall, when so requested by any person, execute
a Certificate of Ownership as regards to any parcel or piece of property
located within the City of Newark. Such certificate shall state therein
the date of its making, the street address and tax map identification
of the subject property, the full name and residence (or, if a corporation,
business) address of all owners, the date of their deed, and such
other recording information as may be available to the Tax Assessor's
Office, and such other information as may be germane to the ownership
thereof. The certificate shall be signed and sealed by the Tax Assessor,
or by such other person as may be working for the Tax Assessor as
a custodian of record therein and shall be duly authorized by the
Tax Assessor to so execute the certificate.
2. The fee for a Certificate of Ownership shall be $5, except that no
fee shall be required of any employee of the State of New Jersey,
or of the County of Essex or the City of Newark, when requesting such
certificate in the course of his or her duty thereof.
3. A Certificate of Ownership shall be considered a true and authentic
copy of the public record it contains, for all purposes.
e. In connection with any application for exemption from taxes, the
Tax Assessor shall provide the applicant in writing with the specific
reasons therefor should it be determined that the subject property
is or is not exempt.