N.J. Admin. Code § 18:17A-3.1

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

Section 18:17A-3.1 - County assessor; duties

(a) The county assessor shall:

1. Direct the work of all deputy county assessors, assistant county deputy assessors, and all support staff;

2. Be responsible to the county governing body for the efficient operation of his or her office and of all deputy county assessors within the pilot county;

3. Determine geographic assignment for all deputy county assessors under his or her supervision;

4. Establish a permanent central office within the pilot county, and may authorize additional permanent or temporary district offices within the pilot county, within the limits of funds made available for those purposes by the county governing body;

5. Request that the county governing body employ such additional professional and clerical assistants as are necessary for the performance of his duties;

6. Supervise all the deputy county assessors and staff;

7. When appropriate, recommend the removal of any deputy county assessor or assistant deputy county assessor for failure to adhere to N.J.S.A. 54:4-1 et seq.;

8. Notify the county tax board of any revaluation, reassessment or compliance plan that may be necessary and appropriate for the county. Within 30 days of notification, an order for revaluation may be issued by the county tax board in accordance with P.L. 2009, c. 118, sec. 7 (N.J.S.A. 54:1-92);

9. Monitor the progress, and review, revise or correct the results of any revaluation, reassessment or compliance plan conducted within his or her jurisdiction;

10. Review, revise and correct all work done by the staff of the deputy county assessors within the pilot county;

11. Review, revise and correct all property assessment lists prepared by all deputy county assessors within the pilot county;

12. Provide such technical and professional assistance as may be requested by any deputy county assessor, and as may be practicable within the support provided for the county assessor by the county governing body;

13. Perform any other tasks necessary to ensure the valuation of property within the pilot county pursuant to law;

14. Locate, identify and determine the taxable status of property within every municipality within the pilot county, determine the taxable value of the property and prepare tax lists, tables of aggregates and preliminary equalization pursuant to N.J.S.A. 54:3-17. Final equalization shall be completed pursuant to N.J.S.A. 54:3-18;

15. Calculate all municipal tax rates. Tax rates and abstracts of ratables shall be completed in the same form and manner as required in Title 54 of the Revised Statutes. The county assessor shall adhere to current statutory deadlines in carrying out these duties, as presently mandated for county tax administrators in non-pilot counties;

16. Make the annual tax assessment list and property values for each municipality available for public inspection within that municipality pursuant to N.J.S.A. 54:4-38;

17. Answer questions and address concerns that taxpayers have in reference to the assessment values and other property assessment and tax-related matters; and

18. Perform any other tasks that the Director deems necessary to ensure the valuation of property within the pilot county pursuant to law.

N.J. Admin. Code § 18:17A-3.1