The office of the Tax Collector shall be responsible
for the performance of the following functions:
A. Performing the functions of a collector of taxes,
including without limitation thereto the rendering of bills for property
taxes and the conducting of tax sales.
B. Receiving and collecting all current and delinquent
real and personal property taxes and charges, receiving penalties
and interest pursuant to law and accounting for all collections in
such form and manner and at such times as may be prescribed or approved
by the Director of Finance.
C. Recording receipts in proper records and depositing
to the account of the Tax Collector in accordance with requirements
of the statutes and the rules and regulations of the Division of Local
Finance of the Department of Community Affairs.
D. Reviewing and preparing all tax bills and bills for
added assessments, omitted assessments and other municipal funds that
may be raised by assessments.
E. Maintaining a tax duplicate or other approved subsidiary
records to record and credit payments to accounts of property or individuals
against which taxes or assessments are levied.
F. Reconciling bank accounts at the close of each month,
and turning over at least monthly to the Township Treasurer the checks
and total collections of the prior month and supply the Treasurer
with the proper details to support such checks.
G. Conferring at least monthly and on all occasions when
required with the Township Treasurer, Township Auditor and other officials
of the Township of South Hackensack who may have jurisdiction over
the collection of funds that may be collected by the Collector of
Taxes.
H. Filing, in accordance with N.J.S.A. 54:4-73, monthly
reports as may be required and filing, in accordance with proper statutory
direction and the rules and regulations of the Division of Local Finance
of the Department of Community Affairs, any other reports that may
be required by statute or regulations.
I. Collecting all utilities gross receipts tax, franchise
taxes, bank stock taxes, taxes for added assessments, omitted assessments
and any other assessments that may be levied according to law.
J. Ascertaining what taxpayers are entitled to veterans'
exemptions and senior citizen exemptions and reviewing and, where
necessary, assisting all taxpayers in the filing of applications for
veterans' exemptions and senior citizen exemptions.
K. Conducting tax sales when required and maintaining
a proper record of the disposition of items of sale and a record of
liens acquired by the municipality.
The adoption of this Article shall not affect
any acts of the Tax Collector which were performed by him or her prior
to the adoption of this Article, provided that such acts were properly
performed in accordance with applicable law.