There is hereby created the office of Director
of the Department of Property Taxation.
[Amended 4-5-1971 by Ord. No. 9-1971]
The qualifications of the Director of the Department
of Property Taxation shall include:
A. Formal and other education and training in fields
related to the economics of or valuation of real and personal property,
with a tax assessor's certificate evidencing knowledge in the appraising
of real estate and assessment principles and practices.
B. At least five years of experience in real and personal
property appraisals or assessments, such experience being related
to all types of real property, inclusive of residential, commercial
and industrial properties.
C. Thorough knowledge of the accepted procedures used
in assessing real and personal property and of the laws, rules, regulations,
practices and policies relating to tax assessments and of the forms
required for tax purposes and of supervising the establishment and
maintenance of needed records and files.
D. Ability to develop a suitable work program to apply
existing laws, rules and regulations to tax assessing work.
E. Ability to supervise the varied clerical functions
in the office, to give suitable assignments and instructions to clerical
employees and field investigators, and to supervise their work.
It shall be the duty of the Director of the
Department of Property Taxation to:
A. Value and certify annually assessments for all property,
real and personal, within the City, except such property as may be
exempted from taxation or expressly excluded from taxation by law.
B. File appeals from judgments of the State Division
of Tax Appeals when authorized by a duly approved resolution.
C. Administer, supervise and direct the operations in
the Department of Property Taxation and keep such records as may be
required by law or for the efficient operation of the Department.
D. Attend meetings of the City Council when requested
by the Council to do so.
E. Review all judgments of the County Board of Taxation,
take such appeals therefrom as he believes are justified on the merits
with respect to such determination, and direct all such appeals to
the New Jersey State Division of Tax Appeals in accordance with law.
[Amended 11-10-1980 by Ord. No. 15-1980]
F. Advise the Mayor and City Council of all action by
the County Board of Taxation and the State Division of Tax Appeals
on all matters pertaining to apportionment, equalization, establishment
of county taxes, school taxes and other similar matters, and recommend
to the Mayor and City Council, when appropriate, the taking of appeals
from any such action by the county and state agencies to protect the
interests of the City.
G. Review and contest, where appropriate, classifications,
inclusions and exclusions by the local property tax bureau which affect
the ratios applicable to the City provisions.
H. Perform such other duties as are or may be required
of a tax assessor by the laws of the state and the applicable provisions
of this chapter and other ordinances of the City.
I. Recommend to the City Council apportionment of liens
for tax purposes pursuant to N.J.S.A. 54:7-1 et seq., and in a manner
consistent with this chapter and other ordinances of the City or upon
approval by the City Council implement the same in conjunction with
the Collector of Taxes for purposes of assessment.
[Amended 11-10-1980 by Ord. No. 15-1980]
The Mayor shall appoint, subject to confirmation
by the City Council, one of the Assistants to the Director of the
Department of Property Taxation as Deputy Assessor. The term of office
for the Deputy Assessor shall be the same as his current appointment
as Assistant.
[Amended 11-10-1980 by Ord. No. 15-1980]
The qualifications of the Deputy Assessor of the Department of Property Taxation shall be the same as those listed under §
5-62 for Assistants to the Director, and in addition, the Deputy Assessor shall have served at least one year as Assistant to the Director.
[Amended 11-10-1980 by Ord. No. 15-1980]
A. The Deputy Assessor of the Department of Property
Taxation shall serve under the direct supervision of the Director
and shall perform such duties as the Director may assign to enable
him to discharge the duties of his office and of the Department.
B. In the absence of the Director, the Deputy Assessor
shall act in his place and stead.