The Finance Department is hereby established.
The position of Chief Financial Officer for the Borough of Mantoloking is hereby created. The Chief Financial Officer shall be appointed by the Mayor with the advice and consent of the Borough Council.
Any person holding the title of Chief Financial Officer shall comply with the provisions of N.J.S.A. 40A:9-140.1 et seq., as amended, regarding certification as a Municipal Finance Officer.
A. 
Notwithstanding the provision of any other law to the contrary, any person who has served as the Chief Financial Officer of the Borough for four (4) consecutive years and who is reappointed as the Borough's Chief Financial Officer shall be granted tenure of office upon filing with the Borough's Clerk and the Division of Local Government Services in the Department of Community Affairs a notification evidencing his compliance with this section.
B. 
Thereafter, the person shall continue to hold office during good behavior and efficiency, and shall not be removed therefrom except for just cause and then only after a public hearing upon a written complaint setting forth the charge or charges against him pursuant to N.J.S.A. 40A:9-140.9 or upon expiration or revocation of certification by the Director pursuant to N.J.S.A. 40A:9-140.12.
A. 
Pursuant to N.J.S.A. 52:27BB-26 et seq., the Chief Financial Officer shall oversee financial operations of the Borough, which include:
(1) 
Receiving funds entrusted, received or under the control of any department and deposit all funds received by him/her in depositories authorized by the Mayor and Borough Council by resolution.
(2) 
Having custody of all investments and invested funds of the Borough or in possession of the Borough in a fiduciary capacity, except as otherwise provided by law, and keep such funds and all moneys of the Borough not required for current operations safely invested or deposited in interest-bearing accounts.
(3) 
Having the safekeeping of all bonds and notes of the Borough and the receipt and delivery of the Borough bonds and notes for transfer, registration or exchange.
(4) 
Keeping a full account of all cash receipts and disbursements of the Borough and at least once each month, or more often if the Borough Council requires, furnish the Borough Council with a summary of all moneys received and expended by him/her.
B. 
The Chief Financial Officer shall also be responsible to act as Central Purchasing Agent for the Borough and shall:
(1) 
Have authority to prepare public advertising for bids.
(2) 
Have authority to receive bids for purchase of work material and supplies on behalf of the Borough.
(3) 
Negotiate and award contracts which do not exceed the sum required to be submitted for public bidding pursuant to the Local Public Contracts Law.
(4) 
Be responsible for the development, coordination, implementation and supervision of the complete municipal purchasing program.
(5) 
Review vouchers to ensure the availability of funds.
C. 
In regards to documentation that requires an official signature of the Mayor, Clerk, or CFO, the following individuals shall be deemed as suitable alternatives in the event the primary individual is unable to sign:
Mayor
Alternate: President of Council
Borough Clerk
Alternate: Deputy Borough Clerk
Chief Financial Officer
Alternate: A person nominated by the Mayor and approved by resolution of the Mayor and Council.
The Deputy Chief Financial Officer shall be appointed by the Mayor, with the advice and consent of the Borough Council. The Deputy Chief Financial Officer shall aid the Chief Financial Officer in performing all the duties of overseeing the financial operations of the Borough, as assigned and delegated by the Chief Financial Officer. The Deputy Chief Financial Officer shall also perform such duties as required by law and the ordinances of the Borough and assigned to him/her by the Governing Body and Chief Financial Officer.
Pursuant to N.J.S.A. 40A:9-141, the Mayor, with the advice and consent of the Borough Council, shall appoint the Tax Collector. The Tax Collector shall hold office for a term of four (4) years from January 1 next following his appointment. Vacancies other than those due to expiration of term shall be filled by appointment for the unexpired term.
No person shall be appointed or reappointed as Tax Collector unless he or she shall hold a Tax Collector Certificate issued by the Director of the Division of Local Government Services. A Tax Collector certificate shall be obtained upon qualification and successful completion of the examination given by the Director of the Division of Local Government Services. Qualifications for certification shall be in accordance with N.J.S.A. 40A:9-145.2.
The Tax Collector shall be charged with the duty of collecting taxes upon real property in the Borough. The Tax Collector shall possess all of the powers and duties established by law. The Collector shall enter in suitable books, which shall be retained at the Borough Hall, 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 same have been paid; shall keep a record and account of the finances of the Borough, and shall, within sixty (60) days after the end of the fiscal year, or when otherwise required by the Council, make and furnish a report thereof, with a detailed and true statement of all moneys received by him/her and disbursed therefrom and for what purposes, from the commencement of his/her 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/she shall file the report, with two (2) copies of the statement and list of delinquents, with the Municipal Clerk within the time hereinabove specified or when otherwise required by the Council. He/she shall, as necessary and as directed, arrange for and conduct sales of real estate for delinquent taxes.
The Assessor shall be appointed by the Mayor with the advice and consent of the Borough Council for a term of four (4) years and shall acquire tenure as provided by law. The Tax Assessor shall hold office for a term of four (4) years. Vacancies other than due to expiration of term shall be filled by appointment for the unexpired term.
The Tax Assessor shall hold the Tax Assessor's Certificate provided for in N.J.S.A. 54:1-35.25 et seq. and shall have the duty of assessing property for the purpose of general taxation. Nothing in this section shall affect adversely the salary or tenure rights acquired pursuant to N.J.S.A. 54:1-35.31 or any other law.
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 the Code.
D. 
Report to the Council as to equalization proceedings and other matters involving the County tax board and make recommendations as to action to be taken in that regard.
E. 
All records and official documents shall be kept at the Borough Hall.
The Deputy Tax Assessor shall be appointed by the Mayor with the advice and consent of the Borough Council. The Deputy Tax Assessor shall serve for a period not to exceed four (4) years from July 1, 1987, in accordance with N.J.S.A. 40A:9-148.
The Deputy Tax Assessor shall perform all the regular and usual duties of the Tax Assessor and such other tasks as are assigned to the Deputy Tax Assessor by the regularly appointed Tax Assessor for the Borough of Mantoloking.
The Mayor, with the advice and consent of the Borough Council, may also appoint an Administrative Assistant for Taxes and Finance. The Administrative Assistant shall assist the Finance Department in accordance with the Administrative Assistant’s job description.