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.
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 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.