There is created the position of Chief Financial
Officer, which shall be filled by appointment by the Township Council.
The Chief Financial Officer shall be a certified municipal finance
officer as required by N.J.S.A. 40A:9-140.1 et seq. As provided by
law, the Chief Financial Officer shall be appointed for a term of
four years, and until a successor is appointed and qualified. The Chief Financial Officer shall be the chief fiscal
officer of the Township, shall supervise the work of the Department
and its divisions and shall be responsible for the accounting, pre-auditing,
control, receipt, custody and disbursement of Township revenues and
expenditures. The Chief Financial Officer shall also be responsible
for all fiscal matters and financial policies of the Township.
No municipal funds shall be disbursed except
pursuant to and within the limits of appropriations made in accordance
with law. All disbursements shall be by bank check or draft signed
by the Mayor or Deputy Mayor and countersigned by the Manager or the
Treasurer, as approved by Council.
The Chief Financial Officer, Treasurer and Deputy
Treasurer shall give a bond, at the expense of the Township, in accordance
with law.
Within the Department of Finance there shall
be a Division of Tax Collections.
A. The Tax Collector shall be appointed by the Township
Council. No person shall be reappointed to the position of Tax Collector
unless, prior to such reappointment, such person has received a certificate
from the N.J. Division of Local Government Services evidencing satisfactory
completion of a course of instruction in the function and duties of
tax collectors.
B. Term. The Tax Collector shall be appointed for a term
of four years from the first day of January next following appointment,
and until the appointment and qualification of his/her successor or
the attainment of tenure as provided by law. Vacancies, other than due to expiration of term, shall
be filled by appointment for the unexpired term.
C. Duties.
(1) It shall be the duty of the Tax Collector to prepare,
complete and mail or otherwise deliver tax bills to individuals assessed.
The Township Tax Collector shall enter the date and amount of the
payment on his/her duplicate bill in the proper column and likewise
in the cashbook, which shall be open for inspection at all reasonable
hours. The Township Tax Collector shall maintain an office in the
Municipal Building and be in attendance there at such times as the
Mayor or Council may designate. All monies collected by the Tax Collector
shall, within 48 hours after receipt thereof, either be paid to the
officer charged with the custody of the general funds of the Township,
who shall deposit all such funds within 48 hours after the receipt
thereof to the credit of the Township in its designated legal depository,
or be deposited to the credit of the local unit in its designated
legal depository. The Tax Collector shall report to the Council at
least once each month, at the same time as the Treasurer is required
to report, all receipts and deposits and cash on hand belonging to
the Township.
(2) Within 60 days after the end of the fiscal year, and
at such other times as may be required by Council, the Tax Collector
shall make and furnish a detailed and true list of all delinquent
taxpayers for the next preceding year, or for such period as Council
may require. The Tax Collector shall be required at least once in
each year to conduct a tax sale for delinquent taxes, assessments
and sewer rents and shall diligently procure and prepare all necessary
forms, lists, certificates and documents in connection with such tax
sale. The Township Tax Collector shall further do or cause to be done
and perform all such duties and things required of the Tax Collector
by law.
D. Deputy Tax Collector. There is hereby created the
position of Deputy Tax Collector. The Deputy Tax Collector shall work
under the direction of the Tax Collector, and assist the Tax Collector
in the performance of the assigned duties. The Deputy Tax Collector
shall be vested with and perform all the duties of the Tax Collector
in the absence or disability of the Tax Collector. The Deputy Tax
Collector shall be appointed by the Manager, for a term of one year,
expiring December 31 of the year of appointment.
E. Bond. The Tax Collector shall give a bond, at the
expense of the Township, in accordance with law.
An independent auditor shall be appointed annually
by the Council pursuant to law. The Auditor shall receive such compensation
as may be agreed upon and determined by the Council. The Auditor shall
be a registered municipal accountant of the State of New Jersey, but
need not be a resident of the Township. In lieu of appointing an individual
auditor, the Council may appoint a firm of auditors, one or more members
of which shall be a registered municipal accountant of New Jersey.
The Auditor shall make the annual audit and shall have the powers
and perform the duties prescribed by law, ordinance, or rules and
regulations of the Division of Local Government in the Department
of the Treasury of the State of New Jersey. The Auditor shall also
perform such duties and render such services as may be required by
the Council.
The office of the Tax Assessor shall be a separate
department and not part of the Department of Finance. The Tax Assessor
shall be appointed by the Council for the term as provided by law. The Tax Assessor shall be qualified as provided by law.
The Tax Assessor shall:
A. Have, perform and discharge all the functions, powers
and duties prescribed by law for a Municipal Assessor.
B. 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 improvement as provided by law.
C. Maintain adequate assessment records of each separate
parcel of real property assessed or exempted and establish and maintain
such files, records and procedures as may be required for the valuation
and assessment of personal property pursuant to law.
D. Maintain a current Tax Map of the Township as a public
record, and cause to be recorded thereon all changes in ownership
or character of the real property assessed.
E. Report to the Council regarding the school, county
preliminary and county final equalization tables immediately upon
receipt thereof, to the end that an appeal may be taken if determined
advisable within the period limited by law for such appeals; and consult
with and advise the Council as to any such appeal.