[Amended 12-20-2025 by Ord. No. 1700]
A. 
There shall be a Department of Finance of the Borough which shall have jurisdiction over all business pertaining to finance. Within the Department of Finance there shall or may be established, as dictated by law or need, the Divisions of Treasury, Accounting, Budgeting, Disbursements, Payroll, Purchasing, Tax Assessments, Tax Collection, and Utility Collection. Pursuant to "best practices" and the recommendation of the Chief Financial Officer. Any of these divisions can be combined with the exception of Tax Assessment and Tax Collection. There may also be Sections that are created within any of the Divisions such as: debt service and capital planning, fixed asset accounting, grant management, and insurance administration.
B. 
The Department of Finance shall consist of the Chief Financial Officer, who shall oversee the Department of Finance, Deputy Financial Officer, Tax Collector, Deputy Tax Collector Tax Assessor, Payroll & Benefits Coordinator, Finance Clerk, Utility Collector, Disbursements Clerk, and Tax/Utility Clerk. Any of these positions may be combined with any of the titles listed herein for reasons of economy and efficiency with the exception that the position or duties of Tax Collector and Tax Assessor cannot be combined.
The position of chief financial officer of the Borough is created, and the appointment of a chief financial officer is authorized as defined by N.J.S.A. 40A:9-140.2, who shall have the overall general supervision of the Department and all Divisions.
A. 
Appointment and term of office. Appointment to the office of chief financial officer shall be made by mayor, with the advice and consent of the borough council. The chief financial officer shall hold office and gain tenure in accordance with N.J.S.A. 40A:9-140.1 et seq., as amended by Chapter 110 of the Public Laws of 1988.
B. 
Removal from office. The chief financial officer may only be removed from office in accordance with the provisions of N.J.S.A. 40A:9-140.1 et seq., as amended by Chapter 110 of the Public Laws of 1988.
C. 
Qualification. The chief financial officer shall hold a Certified Municipal Finance Officers Certificate, issued by the Division of Local Government Services of the New Jersey Department of Community Affairs, in accordance with N.J.S.A. 40A:9-140.1 et seq.
D. 
Other duties allowed. Nothing in this chapter shall prevent the chief financial officer from also holding any other appointive office within the municipality and fulfilling the duties thereof.
E. 
Compensation. The chief financial officer shall receive such compensation as shall be prescribed by the salary ordinance of the Borough.
F. 
Powers and duties of Chief Financial Officer (CFO). The CFO shall have, perform and exercise all of the functions, powers and duties as provided by general law and Borough ordinances. This person shall keep and maintain books and records of all financial transactions of the Borough in accordance with the standards and requirements of the Divisions of Local Government in the Department of Community Affairs of the State of New Jersey. He/she shall have custody of all public monies of the Borough and shall make monthly reports to the Mayor and Council of all receipts, expenditures, commitments and unexpended appropriations. All monies 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 in accordance with N.J.S.A. 40A:5-15 who shall, after their receipt, deposit them in the authorized public depository of the Borough to the credit of the proper account.
There is hereby created the position of Deputy Chief Financial Officer for the Borough. 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. Pursuant to Subsection C, this position is subject can be combined with another position as set forth in § 10-29B.
A. 
Powers and duties of Deputy Chief Financial Officer.
(1) 
If one is appointed, the Deputy Chief Financial Officer (DCFO) shall have all of the duties and responsibilities of the Chief Financial Officer but shall work under the supervision of the Chief Financial Officer and the appropriate council committee, where appropriate.
(2) 
During absence, illness, vacation, or disability of the Chief Financial Officer, the Deputy Chief Financial Officer shall have all the powers of the Chief Financial Officer and shall perform the duties and functions of that office.
(3) 
The DCFO shall act as a representative or liaison for the Finance Department, particularly in the absence of the CFO. DCFO shall provide support to the CFO in managing the overall financial operations of the organization. DCFO shall oversee Divisions as directed by the CFO.
B. 
Compensation. The Deputy Chief Financial Officer shall receive compensation as provided in the current Salary Ordinance of the Borough.
C. 
Other duties allowed. Nothing in this chapter shall prevent the deputy chief financial officer from also holding any other appointive office as allowable by statue within the municipality and fulfilling the duties thereof.
Within the Department of Finance there shall be a Division of Tax Collection, the head of which shall be the Borough Tax Collector.
A. 
Appointment. Appointment to the office of tax collector shall be made by mayor, with the advice and consent of the borough council pursuant to authority contained in N.J.S.A. 40A:9-145.2, there shall be appointed a Tax Collector of the Borough of Stone Harbor who has been certified by the State of New Jersey, Department of Community Affairs.
B. 
Duties. The Tax Collector shall possess all of the powers and duties established by law.
(1) 
The Collector shall oversee personnel assigned to assist all walk-in residents with multiple issues including, but not limited to, the collection of tax and utility payments.
(2) 
The Collector shall oversee personnel assigned to the collection and posting of tax and utility payment.
(3) 
The Collector shall be responsible for performing and/or overseeing the recording into the appropriate accounts/files, the daily sums received by the Borough for taxes and utilities including, the names of the persons on whose account the same shall have been paid; and shall, when required by the Council, make and furnish a report thereof, with a detailed and true statement of all moneys received by the Division from the commencement of the official year to the date of report, or for such period as the Council may require, and a list of delinquent taxpayers for the previous year.
(4) 
The Collector shall either perform or assign all of the functions, powers and duties of a collector of utility revenue as are required by general law and ordinance provide, including without limitation thereto, the preparation and mailing of utility bills, enforcement of utility collections by tax sale, distress or other means prescribed by general law, and the maintenance of utility records as authorized and approved by ordinance, in furtherance of which CFO/DCFO shall install and administer utility bill forms as established.
(5) 
The Collector shall receive and collect all utility revenues for any purpose; charge and receive penalties according to law, proceeding promptly to enforce the payment of all delinquent utility payments in the manner prescribed by law as directed by the Borough Attorney.
(6) 
The Collector shall enter in appropriate books or other records to be kept by the Department, the daily payments received, indicating the account to which each receipt is credited, within 48 hours after receipt of such sums, deposit them in the authorized public depositary of the Borough to the credit of the appropriate account.
(7) 
The Collector shall, when required by council, report to the Administrator and the appropriate council committee, at least once each month all receipts and deposits and cash on hand belonging to the Borough.
(8) 
Within the Division there may be employees who, under the supervision and direction of the CFO/DCFO, upon approval of the Borough Attorney and committee council shall make or cause to be made, and certify, searches for liens on real property as may be authorized by law, and charge and collect for the use of the municipality the fee required by law for any such search or searches.
Within the Department of Finance, there shall be a Division of Tax Assessments, the head of which shall be the Tax Assessor. Pursuant to authority contained in Chapter 9 of Title 40A of the Revised Statutes of the State of New Jersey, No person may be an Assessor unless he/she holds a tax assessor certificate issued by the State of New Jersey, Division of Taxation.
A. 
Appointment. Pursuant to N.J.S.A. 40A:60-2-5-6-8, 40A:9-146 shall be appointed by mayor with advice and consent of council.
B. 
Duties of Tax Assessor. The Tax Assessor shall:
(1) 
Have, perform and discharge all the functions, powers and duties prescribed by law for a municipal assessor.
(2) 
Make assessments for benefits for local improvement and for that purpose have and exercise the powers and duties of a board of assessment for local improvements as provided by law.
(3) 
Maintain adequate assessment records of each separate parcel of real property assessed or exempted.
(4) 
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.
A. 
The Tax Searcher of the Borough shall be appointed by the Mayor and with the advice and consent of the Council. The Tax Searcher shall, when required by the Mayor and Council, furnish reports relating to property taxes in the Borough.
B. 
The compensation of Tax Searcher shall be an annual salary as prescribed by ordinance of the Council.