[Adopted 11-12-1970 by Ord. No. 297 (Ch. 3, Art. IX, of the 1973 Code)]
The office of Joint Municipal Tax Assessor is hereby established and shall be maintained by and for the boroughs of Shrewsbury and Little Silver, both in the County of Monmouth, to assess real and personal property for taxation within each of said municipalities, all as authorized under and by virtue of the provisions of N.J.S.A. 40:48B-14 through N.J.S.A. 40:48B-21, inclusive.
The governing bodies of both of said boroughs shall, by agreement, provide for the appointment of a Joint Municipal Tax Assessor and such other personnel as may be necessary for the apportionment of the costs and expenses of the operation of such office between said participating boroughs and for such other terms and conditions as may be necessary and convenient for the establishment and maintenance of the office.
Such office of Joint Municipal Tax Assessor shall consist of a Tax Assessor and such subordinate personnel as may, by the governing bodies of said boroughs, be deemed necessary and proper to perform the assessment function in each of said boroughs in accordance with law. Any person who may hereafter be appointed to office as Joint Municipal Assessor for said boroughs shall hold such office for a term of four years, as shall be provided for by agreement of the governing bodies of said boroughs, provided that any such person reappointed as Joint Municipal Tax Assessor after serving for four years in that capacity shall thereafter hold his position during good behavior and efficiency notwithstanding that such reappointment was for a fixed term of years, and he shall not be removed therefrom for political reasons but only for good cause shown and after a proper hearing before the Director of the Division of Taxation of the State of New Jersey or his designee.
All employees in the office of the Joint Municipal Tax Assessor shall be deemed to be the employees of the municipality having the largest apportionment valuation determined under N.J.S.A. 54:4-49 on July 27, 1967.
The assessment function of the Joint Municipal Tax Assessor shall be exercised in the same manner and to the same extent as though it was exercised in each municipality separately, and the tax list and duplicate, property record cards and all other records for each of the said boroughs shall be maintained separately and shall be available for public inspection pursuant to law.
The joint agreement may be terminated upon the adoption of a resolution to that effect by the governing body of either of the aforesaid boroughs. Except by unanimous agreement, such termination shall not be made effective earlier than June 30 next succeeding the expiration of 12 full calendar months following the adoption of such resolution.