§ 4-31. Division of Finance.

A. 

Within the Department of Administration there shall be a Division of Finance. In the Division of Finance there shall be the following offices:

(1) 

Office of the Chief Financial Officer/Treasurer.

(2) 

Office of the Tax Collector.

(3) 

Office of the Tax Assessor.

B. 

Office of the Chief Financial Officer; functions, powers and duties. Under the direction and supervision of the Mayor and Business Administrator, the Chief Financial Officer's duties shall include, but not be limited to the following:

(1) 

Receiving funds entrusted to or under the control of any department and depositing all funds received in depositories authorized by resolution of the Council within 48 hours after their receipt.

(2) 

Keeping books and records of accounts for the exercise of financial budgetary control over each department, office and agency of the Township government and keeping such accounts as will show the amount of each appropriation, the cumulative amount paid therefor and the unpaid obligations and unencumbered balance. The control function shall also include provision for an encumbrance system of budget operations, for expenditures only upon written requisition, for the preaudit of all claims and demands against the Township prior to payment and for the control of all payments out of any public funds by individual warrants for each payment to the official having custody thereof.

(3) 

Authorizing the payment of bills, claims, demands and payroll upon the proper certification of the appropriate director of the amount due and owing.

(4) 

Auditing receipts and disbursements of each department and requiring reports to be made at such intervals as will most efficiently protect the public interest.

(5) 

Disbursing moneys for the payment of claims approved by a department director and the Business Administrator by means of checks signed by the Mayor and by the Chief Financial Officer.

[Amended 5-13-1996 by Ord. No. 96-10]

C. 

Office of the Treasurer. The Treasurer shall also serve as the Chief Financial Officer.

D. 

Tax Collector. The Tax Collector, prior to appointment, shall be qualified by training and experience in the administration of municipal tax collections and tax accounting procedures and certified by the State of New Jersey. The Tax Collector shall be appointed by the Mayor and serve a term of four years from the first day of January next following the appointment or as otherwise provided by law. The Municipal Tax Collector's duties shall include, but not be limited to the following:

(1) 

Extending each year's tax on the tax duplicate, preparing and mailing tax bills and maintaining tax accounting records in such manner as prescribed by law.

(2) 

Receiving and collecting all current and delinquent real and personal property taxes, charging and receiving penalties and interest and accounting for all collections in such form and manner as may be prescribed by law.

(3) 

Making or causing to be made and certifying searches for tax and other liens on any real property in the Township as may be authorized by law and charging and collecting for the use of the Township the fee required by law for such search.

(4) 

Preparing and mailing all utility bills and receiving and accounting for them in the manner provided by law.

(5) 

Performing any and all other duties as the Mayor and/or Business Administrator or Chief Financial Officer shall assign.

E. 

Tax Assessor. The Tax Assessor shall be appointed by the Mayor for a term of four years from the first day of July next following the appointment. The Tax Assessor's duties shall include, but not be limited to the following:

[Amended 4-19-1999 by Ord. No. 99-07]

(1) 

Valuing all real and personal property in the Township for the purpose of assessments and taxation in accordance with general law, Mercer County Board of Taxation rules, the Charter and ordinances of the Township, and exercising all the powers of a Tax Assessor pursuant to law.

(2) 

Preparing the tax list and duplicating as required by law and maintaining adequate records of each and every parcel of real property assessed.

(3) 

Having custody of and maintaining an up-to-date Township Tax Map and coordinating with the Township Engineer for the recording thereon of all changes in ownership or character of the property assessed.

(4) 

Making all special assessments of benefits for local improvements.

(5) 

Being responsible for all appraisals of property for any Township purpose, provided that the Tax Assessor may, within limits of available appropriations, retain outside experts or appraisers whenever the public interest requires.

(6) 

Representing the Township of West Windsor before the Mercer County Board of Taxation and the State Tax Court and before such other boards, agencies and governmental authorities as may be necessary and requisite in connection with the performance of the Tax Assessor's duties.

(7) 

Performing such other duties as may be required of the Tax Assessor by the laws of the State of New Jersey, Mercer County Board of Taxation and the ordinances of the Township of West Windsor.