[Adopted 12-20-2022 by Ord. No. 2022-23]
A. 
There shall be a Tax Collector, pursuant to N.J.S.A. 40A:9-141 et seq., who shall be appointed by the Mayor, with the advice and consent of the Borough Council, to an initial term of four years from the first day of January next following appointment and who shall receive a salary as determined by the annual salary ordinance and resolution. The Tax Collector shall be certified as a certified tax collector by the Department of Community Affairs Division of Local Government Services. Upon completion of an initial four-year term of office and reappointment by the Mayor, with the advice and consent of the Borough Council, the Tax Collector shall be granted tenure pursuant to N.J.S.A. 40A:9-141 et seq.
B. 
The Tax Collector shall be the Director of the Tax Collection Office, may be a signatory on all Borough bank accounts and checks thereof, and shall report to the Borough Administrator and provide regular reports of the activity of the Office to the Borough Administrator. The Tax Collection Office may be staffed by any number of clerk-typists and/or tax clerks, as may be determined by the Mayor and Borough Council, who shall receive a salary as determined by the annual salary ordinance and resolution and who shall work under the direction of the Tax Collector in fulfilling the responsibilities and duties of the Tax Collection Office.
C. 
There may be a Deputy Tax Collector, as may be determined by the Mayor and Borough Council, who shall be appointed by the Mayor, with the advice and consent of the Borough Council, and who shall receive a salary as determined by the annual salary ordinance and resolution. The term of office shall be for one year from January 1 to December 31. The filling of a vacancy shall be for the remainder of the unexpired term. The Deputy Tax Collector shall work under the direction of the Tax Collector in supervising the staff of the Tax Collector's Office and fulfilling the responsibilities and duties of the Tax Collector's Office.
The Tax Collector shall have the following powers and duties:
A. 
Determine and calculate the amount of taxes due from each and every taxpayer.
B. 
Issue bills to each and every taxpayer to collect taxes due.
C. 
Receive and account for all tax payments and maintain accurate records thereof.
D. 
Accurately and timely deposit all tax revenue collected in designated bank accounts.
E. 
Provide information and assistance to taxpayers regarding various exemption and rebate programs established by the State of New Jersey.
F. 
Coordinate with the Municipal Tax Assessor as necessary.
G. 
Issue delinquent bills to taxpayers to collect unpaid taxes.
H. 
Conduct tax sales and establish, enforce, and redeem tax liens as provided for by state laws and regulations.
I. 
Accurately and timely complete and submit all reports as required by state laws and regulations.
J. 
Serve as the Borough Tax Searcher, with a salary as determined by the annual salary ordinance and resolution, if so appointed by the Mayor with the advice and consent of the Borough Council.
K. 
Serve as the Deputy or an Assistant Borough Treasurer, with a salary as determined by the annual salary ordinance and resolution, if so appointed by the Mayor with the advice and consent of the Borough Council.
L. 
Any and all other powers and duties assigned by state law or regulation.
M. 
Any such other authorities and responsibilities which may be directed or delegated by the Mayor and Borough Council via resolution or ordinance.
N. 
Perform such other duties as may be assigned by the Mayor and Borough Council and/or the Borough Administrator.