[Adopted 11-16-1964 by Ord. No. 452 as
Ch. 2, Art. VI, of the 1964 Code; amended in its entirety 4-15-2014 by Ord. No.
1288-14]
Pursuant to N.J.S.A. 40A:9-146, there is established the position
of a Tax Assessor for the Borough of Caldwell.
The Tax Assessor shall be appointed by the Mayor with the advice
and consent of the Borough Council. The Tax Assessor shall hold office
for a term of four years from the first day of July next following
his or her appointment. Vacancies other than due to expiration of
term shall be filled by appointment for the unexpired term. The Tax
Assessor shall hold a Tax Assessor's Certificate provided for in N.J.S.A.
54:1-35.25 as the same may be amended and supplemented.
The Tax Assessor shall possess and perform such powers and duties
as granted or required by law (N.J.S.A. 40A:9141 et seq.) and as the
Council may, by ordinance or resolution, require. The Tax Assessor
shall maintain adequate assessment records of each separate parcel
of real property assessed or exempted for the purpose of general taxation
within the Borough of Caldwell and shall maintain a current Tax Map
of the Borough as a public record and cause to be recorded thereon
all changes in ownership or character of the real property assessed
within the Borough and other divisions and departments as may be required.
The Tax Assessor shall have full authority to settle all real
estate tax appeals filed by Borough property owners either with the
Essex County Tax Board or in the New Jersey Tax Court provided that
the appeal is based upon a claim of overvaluation and/or discrimination.
The Tax Assessor shall receive compensation or salary as the
Borough Council may establish by salary ordinance or amendments thereto.
