New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 32 - LICENSURE OF CERTAIN LOCAL GOVERNMENT OFFICERS
Subchapter 3 - CERTIFIED TAX COLLECTORS
Section 5:32-3.1 - Duties of a tax collector
Universal Citation: NJ Admin Code 5:32-3.1
Current through Register Vol. 56, No. 18, September 16, 2024
(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.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
