N.J. Admin. Code § 18:17A-2.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:17A-2.1 - County governing body; duties

(a) The county governing body shall:

1. Appoint the county assessor, deputy county assessor, assistant deputy county assessors and all other additional staff as needed;

2. Provide office space, equipment and other resources for the assessment function separate and apart from the county board of taxation functions;

3. Provide staff to the county board of taxation to perform their appellate duties. The duties and responsibilities of the county board of taxation staff must be separate and apart in all aspects from the county assessment offices;

4. Establish hours of employment, terms and conditions and fix the compensation for all county employees covered under the Act in addition to whatever requirements may be set forth in this chapter;

5. Submit any rules or regulations established by the county governing body regarding the county assessment pilot program to the Director, Division of Taxation, for approval. Upon submission to the Division of Taxation, the proposed rules or regulations shall be made available to the public on the Division's website and the county's website by the county governing body.

i. Upon submission of rules or regulations under this paragraph, the Division's Assistant Director for Property Administration and his or her staff will review the submission for uniformity, statutory and regulatory consistency and report his or her findings and recommendations to the Director.

ii. Upon receipt of the findings and recommendations under (a)5i above, the Director will approve or disapprove of the proposed rules or regulations, in whole or in part, and so advise the county governing body of his or her determination. This determination will be based on whether the rules and regulations are consistent with existing statutory and regulatory law and maintain uniformity in treatment of county and municipal assessors.

iii. If any of the proposed rules or regulations are disapproved, the Director shall advise the governing body of the reasons for the disapproval.

iv. All of the Division's review and notification of the county governing body as set forth in (a)5i, ii and iii above, shall be made within 60 days of receipt of the proposed rules or regulations from the county governing body; and

6. Have the authority to remove county, deputy county and assistant deputy county assessors, as well as supporting staff, in accordance with the terms of employment established by the county governing body and such other terms as set forth in the Act and this chapter.

N.J. Admin. Code § 18:17A-2.1