Chapter 2.32. TAX COLLECTOR  

A.

There shall be a tax collector appointed by the mayor with the advice and consent of the council. The term of office shall be for four years commencing on the first day of January next following the appointment except that a vacancy in such position other than due to the expiration of a term of appointment shall be filled only for the balance of the unexpired term. The terms of compensation for this position shall be as set forth in the salary ordinance. The person appointed to his or her position must hold all licenses and certifications required by the state of New Jersey. Tenure in this position shall be determined in accordance with the laws of the state of New Jersey. The person appointed to this position shall be qualified by the education and experience to perform all of the duties of the position.

B.

Duties. Upon appointment to the position of tax collector the person so appointed shall have all of the following duties in addition to those created by statute:

1.

Prepare and distribute the tax bill for every taxpayer within the taxing district;

2.

Receive and collect all moneys assessed or raised by taxation or assessment and penalties thereon and other municipal charges as assigned;

3.

Enforce the collection of delinquent taxes as provided by law;

4.

Maintain a current record of all tax title liens;

5.

Perform all tax searches, as municipal search officer, required to be furnished relating to the property taxes or other municipal charges of the township;

6.

Deposit all funds collected in an authorized public depository to the credit of the appropriate account;

7.

Research all tax liens and tax sales;

8.

Report to the mayor 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 municipality; and

9.

Within sixty (60) days after the end of the fiscal year, and at such other times as may be required by the council, the collector shall make and furnish a detailed and true list of all delinquent taxpayers for the next preceding year or for such period as the council may require.

C.

Upon resolution of the council, the tax collector may also serve as the treasurer of the township, performing such duties as are assigned to the treasurer by the provisions of this code and by law. In the event that the same person is appointed to the positions of both tax collector and treasurer, the council may, by resolution, elect, but is not required to, join the title of the positions and the compensation for the combined positions shall be as set forth in the salary ordinance for the combined positions. The combination of the positions, however, shall not affect the tenure terms of the positions separately and the township shall retain the right to make separate appointments to each position upon the expiration of the term thereof. Tenure in this position shall be determined in accordance with the statutory requirements.

(Ord. No. 2-2010, § 2, 3-9-2010)