[Ord. No. 19-1994]
A. 
Office created. Pursuant to N.J.S.A. 40A:9-140.10 et seq., the office of Chief Financial Officer is hereby created in the Borough.
B. 
Appointment; term; compensation. The Chief Financial Officer shall be appointed by the Mayor, with the advice and consent of the Council. The term of office of the Chief Financial Officer shall be four years, which shall run from January 1 in the year in which the Chief Financial Officer is appointed. The compensation for the Chief Financial Officer shall be set forth in the Annual Salary Ordinance. The position of Chief Financial Officer may be part-time, and the position of Chief Financial Officer may be held by the Borough Administrator, or such other official as is designated by the Mayor and Council.
C. 
Qualifications; powers; duties. The Chief Financial Officer shall have such powers and duties, and shall be so qualified, as required under the New Jersey Laws and Rules.
[Ord. No. 19-1994; Ord. No. 2000-32; Ord. No. 2016-06]
This division shall be headed by the Chief Financial Officer, under the direction of the Borough Administrator, and shall be organized as follows:
A. 
Powers and duties of the Chief Financial Officer (CFO). The CFO shall have, perform and exercise all the functions, powers and duties provided by general law and Borough ordinances. The CFO shall keep and maintain books and records of all financial transactions of the Borough in accordance with the standards and requirements of the Division of Local Finance in the Department of Community Affairs of the State of New Jersey. The CFO shall have custody of all public moneys of the Borough and shall make monthly reports to the Administrator of all receipts, expenditures, commitments and unexpended appropriations. All moneys received from any source by or on behalf of the Borough or any Department, Board, Office or agency thereof, except as otherwise provided by Borough ordinance, shall be paid to the CFO, who shall, within 48 hours after their receipt, deposit them in the authorized public depository of the Borough to the credit of the proper account. A Deputy CFO may be appointed by the Administrator, and shall perform duties as assigned by the CFO.
B. 
Disbursements. Disbursements in payment of bills and demands shall be made by the CFO upon approval of the Borough Administrator, approved by the Council, except that payments from the payroll account shall be made pursuant to Subsection C. Every payment shall be in the form of a check payable to the order of the person entitled to receive it, and shall specify the purpose for which it is drawn and the account or appropriation to which it is chargeable. Each check shall bear the signatures of the officers of the Borough so designated by resolution each year. The Mayor and Council may, by resolution, establish purchasing policies which will permit certain categories of purchases and payments to be made without approval of the Council.
C. 
Payroll account. There shall be an account to be designated the "Borough of Hightstown Payroll Account," and, from time to time, the Borough CFO, upon receipt of amounts due such payroll account, shall deposit the same to the credit of the payroll account, charging the appropriate budgetary accounts therewith. Disbursements from the payroll account may be made by payroll checks signed by the Borough officials so designated by resolution each year. In case of error or adjustment in the payroll, the CFO shall make proper correction and appropriate record of such correction.
D. 
Travel expenses. Itemized claims supported by receipts, where available, shall be presented in order to obtain reimbursement for expenses incurred by local officials where authorized to travel by the Borough. Travel expenses shall be reimbursed only in accordance with the travel regulations of the Borough as established by the Borough Administrator.
E. 
Qualified Purchasing Agent. There shall be a Qualified Purchasing Agent who shall be appointed by the Mayor with the advice and consent of Council and who shall have the authority, responsibility and accountability for the purchasing activity of the contracting unit, to prepare public advertising for bids and to receive bids for the provision or performance of goods or services on behalf of the Borough, and to award contracts permitted pursuant to N.J.S.A. 40A:11 in the name of the Borough, and to conduct any activities as may be necessary or appropriate to the purchasing function of the contracting unit. The position of Qualified Purchasing Agent may be held by any Borough official qualified by education, certification and experience to perform in that capacity.
[Ord. No. 19-1994; Ord. No. 1996-1]
The Borough Tax Collector shall be the head of the Division of Tax Collection, subject to the requirements of New Jersey laws and the following procedures:
A. 
Appointment and tenure.
(1) 
The Tax Collector shall be appointed pursuant to N.J.S.A. 40A:9-141 and N.J.S.A. 40A:9-142 and shall hold office for a term of four years from the first day of January next following his appointment. Vacancies other than due to expiration of term shall be filled by appointment for the unexpired term. The Tax Collector shall be appointed by the Mayor, with the advice and consent of the Council.
(2) 
Pursuant to N.J.S.A. 40A:9-145 et seq., the Tax Collector shall be qualified and certified as required and shall be subject to tenure rights and removal procedures as set forth in said statutory provisions.
B. 
Duties. The Tax Collector shall possess all the powers and duties established by law. He shall enter in suitable books to be kept for that purpose the sum received by him each day for taxes, with the names of the persons on whose account the same have been paid. He shall keep a record and account of the finances of the Borough and, within 60 days after the end of the fiscal year, or when otherwise required by the Council, shall 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 the date of his report, or for such period as the Council may require, and a list of delinquent taxpayers for the previous year. He shall file the report, with two copies of the statement and list of delinquents, with the Borough Clerk within the time hereinbefore specified, or when otherwise required by the Council. He shall advertise, arrange for and conduct delinquent tax sales.
C. 
Deputy Borough Tax Collector. The Deputy Borough Tax Collector shall be appointed by the Administrator to a full-time or part-time position, upon the recommendation of the Borough Tax Collector. To the extent permitted by law, the Deputy Borough Tax Collector shall have the powers and duties of the Borough Tax Collector during the absence or disability of the Borough Tax Collector, and shall also have such other powers and duties as shall be prescribed from time to time by the Administrator.
[Ord. No. 19-1994]
A. 
The Division of Tax Assessments shall be headed by the Tax Assessor.
(1) 
Appointment. The Tax Assessor shall be appointed by the Mayor, with the advice and consent of the Council. The office of the Tax Assessor shall be a part-time position. The Tax Assessor shall be appointed, qualified, certified, and subject to tenure and removal, as set forth in N.J.S.A. 54:1-35.25 et seq.
(2) 
Duties. The Tax Assessor shall:
(a) 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.
(b) 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted.
(c) 
Maintain a current Tax Map of the Borough 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 this chapter.
(d) 
Appear before the County Board of Taxation as required by law and advise the Mayor and Council as to all rulings, determinations and actions of that Board which affect the Borough.
(e) 
Maintain evening office hours one night per week, to be scheduled as directed by the Borough Administrator.
(f) 
Have the authority, pursuant to N.J.S.A. 54:3-21 et seq. to file tax appeals on behalf of the Borough, in consultation with the Borough Attorney.
(g) 
Have the authority, in consultation with the Borough Attorney and the Borough Administrator, to settle tax appeals brought before the Mercer County Board of Taxation, and to execute any documents required in connection with any such settlement. In the event the Borough Assessor, Borough Attorney and/or Borough Administrator determine that any specific settlement or settlements should be subject to review and approval by the Mayor and Council, such matter shall be promptly placed on the agenda for consideration at a meeting of the governing body.
B. 
The provisions of this section shall not apply to tax appeals heard by the New Jersey Tax Court.