N.J. Admin. Code § 18:12A-1.3

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:12A-1.3 - County tax administrator

(a) The board shall appoint a county tax administrator who shall hold office for a term of three years.

(b) The county tax administrator hereinafter shall be referred to as "administrator."

(c) The administrator shall, except as set forth in (d) below, subject to personnel policies adopted by the governing body of a county, appoint such clerical assistance as may be necessary. The administrator shall devote full time to his or her duties and shall be available during the prevailing business hours of the respective county and/or as otherwise determined by the board.

(d) The administrator holding the office of secretary at the time of enactment of Chapter 499, P.L. 1979, effective January 1, 1980 who served on a part-time basis, may continue to serve on that basis at the option of the board.

(e) No person shall be newly appointed as administrator unless he or she shall hold a tax assessor certificate issued by the Director of the Division of Taxation pursuant to N.J.S.A. 54:1-35.25 et seq.

(f) Each county tax administrator hereafter appointed who shall have received two consecutive appointments for full terms as county tax administrator, and each county tax administrator serving a full term as secretary, who shall thereafter be appointed to another consecutive full term as county tax administrator, and each county tax administrator who has heretofore acquired tenure as secretary pursuant to N.J.S.A. 54:3-9, shall hold office as county tax administrator during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, or disobedience of just rules or regulations established by the Director of the Division of Taxation.

1. Any person holding the position of county board secretary on January 1, 1980, shall be considered to be serving a full term as secretary if he or she was appointed to serve a full term of three or five years as the case may be, or to serve more than two years of an unexpired term.

(g) No county tax administrator shall be removed from office except for just cause provided in 54:3-9. All charges preferred against an administrator must be in writing; signed by the person making the charge, and filed with the president of the county board of taxation. The charges must be publicly examined by the board after reasonable notice is given to the person charged, and the examination must be conducted in such manner as the rules of the board may prescribe.

1. Every administrator shall receive a fair trial upon the charge, and have every reasonable opportunity to make a defense thereto. An appeal from a determination of the county board of taxation may be taken to the Director of the Division of Taxation by filing a written petition for review within 45 days from the date of the board determination.

(h) Each administrator under the supervision and control of the board shall be responsible for the administrative functions of the board, and pursuant to such supervision and control, shall direct all officers charged with the duty of making assessments for taxes in every district in the county.

(i) Such officers shall be subject to and shall, in making assessments, be governed by directions issued by the administrator pursuant to such rules and orders as shall be issued by the county board of taxation. However, before making such rules or orders, the board shall submit them to the Director of the Division of Taxation, and no rule or order shall be considered adopted by the board until approved by the Director.

The board shall be governed by the rules promulgated by the Director of the Division of Taxation, which rules shall be enforced by the board.

(j) The county tax administrator shall annually prepare a county equalization table on or before March 1 of each year and submit to the board such table showing for each district the items required in the preparation of such table.

1. A copy of the table shall be mailed to the assessor of each district and to the Division of Taxation and be posted at the court house, not later than March 1.

2. The board shall meet annually for the purpose of reviewing the equalization table prepared by the county tax administrator and shall confirm or revise the table in accordance with the facts before them.

3. The hearings may be adjourned from time to time but the equalization table shall be completed before March 10.

4. At the first hearing, any taxing district may object to the ratio or valuation fixed for any other district, but no increase in any valuation shall be made by the board without giving a three-day notice to the governing body and assessor of the taxing district affected.

(k) Any qualified person appointed to the position of assessor shall within 30 days of such appointment notify the respective administrator of the appointment and shall note if the appointee is in a full-time position or is servicing more than one municipality and the names of such municipalities.

1. Any assessor who intends to terminate his or her position as assessor shall prior to 30 days of his or her termination date notify the respective administrator.

2. The administrator shall immediately notify the Director of the Division of Taxation of any new appointments or terminations.

(l) The assessor shall maintain predetermined and specific hours during which time he or she or a member of his or her staff will be available to the general public. Thereafter, at the request of a taxpayer or any member of the public, the assessor shall within five working days thereof, meet by personal appointment, with said taxpayer or member of the public or their representatives.

1. The assessor shall furnish his or her respective county tax administrator with a schedule of these hours together with the fact of his or her availability for appointment, and also have the same posted in the municipal building in a conspicuous place on or before January 25 of each year.

2. The county tax administrator shall summarize these schedules and furnish the Director of the Division of Taxation with this summary on or before February 1 of each year.

3. It should be noted that these hours are not to be construed to be the full working period for the assessor, but it is intended to assure that the assessor or staff member will be available to the general public during predetermined and specific hours.

4. Nothing herein shall be construed to supersede any agreement between the assessor and the municipality with regard to hours of work.

N.J. Admin. Code § 18:12A-1.3

Amended by 49 N.J.R. 271(a), effective 2/6/2017