N.J. Admin. Code § 5:32-3.1

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

Section 5:32-3.1 - Duties of a tax collector

(a) The tax collector shall carry out the duties set forth in this section, along with such other duties as are required by law:

1. With respect to billing, the tax collector shall be responsible for:

i. Ascertaining the amount of taxes due from each taxpayer and informing each taxpayer of this fact;

ii. Understanding the process by which taxes are determined;

iii. Cooperating with the municipal tax assessor, the county board of taxation, and other financial authorities;

iv. Designing and implementing an efficient method of issuing bills; and

v. Having a working knowledge of property tax exemptions, abatements, and deductions, along with electronic data processing of tax rolls and tax billing.

2. With respect to the collection of monies, the tax collector shall be responsible for:

i. Receiving and accounting for payments upon notification of taxes due;

ii. Ensuring the proper disposition of funds received;

iii. Maintaining detailed accounting records; and

iv. Processing electronic data, as it pertains to the collection of monies.

3. With respect to enforcement, the tax collector shall be responsible for initiating and carrying out procedures for enforcing the timely payment of taxes by the taxpayers, including, but not limited to, the application of interest on delinquent accounts, tax liens, and tax sales. The tax collector shall also assist in the foreclosure of municipally held tax sale certificates.

4. As appropriate to the form of government, the tax collector shall be responsible for providing the governing body and appropriate municipal officials with regular reports on the activities of his or her office including, but not limited to, billings, adjustments, collections, and balances.

5. The tax collector shall ensure compliance with all statutes, rules, regulations, and directives pertaining to municipal tax collection.

(b) A tax collector may be assigned certain secondary duties that are not specifically prohibited by law, such as, but not limited to, tax search officer, collector of utility accounts, municipal treasurer, and treasurer of school monies.

N.J. Admin. Code § 5:32-3.1

Adopted by 49 N.J.R. 3671(a), effective 12/4/2017