The Tax Collector shall possess all the powers
and duties established by N.J.S.A. 40A:9-141 et seq. The Collector
shall enter in suitable books 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 shall have been paid; shall keep a record
and account of the finances of the Borough; and shall, within 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 and disbursed therefrom and
for what purposes, from the commencement of his 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 shall
file the report, with two copies of the statement and list of delinquents,
with the Clerk within the time hereinabove specified or when otherwise
required by the Council. He shall, as necessary and as directed, arrange
for and conduct sales of real estate for delinquent taxes.