N.J. Admin. Code § 5:32-3.2

Current through Register Vol. 56, No. 23, December 2, 2024

Section 5:32-3.2 - Course of instruction-certified tax collector

(a) In addition to other requirements defined by N.J.S.A. 40A:9-145 et seq., successful completion of the courses described in (a)1, 2, and 3 below and as administered through the Center for Government Services at Rutgers, the State University, shall be required of candidates for municipal tax collector certification.

1. Principles of Municipal Tax Collection I, as follows:

i. Local government in New Jersey;

ii. Office and duties of the tax collector;

iii. Office and duties of the assessor and the county board of taxation;

iv. Assessments for local improvements;

v. Tax deductions and exemptions;

vi. Billing duties;

vii. Cashier duties;

viii. Reports;

ix. Interest;

x. Enforcement duties prior to tax sale;

xi. Personal property;

xii. Miscellaneous duties;

xiii. Office and duties of the treasurer;

xiv. Office and duties of the utility collector;

xv. Office and duties of the tax search officer;

xvi. Treasurer of school monies; and

xvii. Tax sale overview.

2. Principles of Municipal Tax Collection II, as follows:

i. Study of N.J.S.A. 54:5, Articles 1 through 11.

3. Principles of Municipal Tax Collection III, as follows:

i. Setting up an office;

ii. Management techniques;

iii. Office procedures;

iv. Internal control;

v. Records;

vi. Reconciliations;

vii. Reports; and

viii. Miscellaneous.

(b) Upon approval of the Director, for content and format, any of the training courses set forth in (a) above may be combined, or may be incorporated into a new or existing undergraduate or graduate-level course.

(c) Applicants for tax collector examination and certification shall submit to the Division, an application form approved by the Director. The application submission shall include proof(s) of meeting the requirements set forth in N.J.S.A. 40A:9-145.2. At the discretion of the Director, additional information and documentation may be required upon receipt of an application. Each completed application for examination shall be filed with the Division at least 30 calendar days prior to the date of examination, and shall be accompanied by a fee in the amount of $ 50.00, payable to the Treasurer, State of New Jersey. When the Director authorizes one or more tax collector examination sections to be taken separately, the fee for registering for a single examination sitting shall be $ 25.00.

(d) The Director shall determine the content of the examination, which shall be of such character as to fairly test and determine the ability to perform the duties of tax collector. Examinations shall be written, unless the Director determines that an applicant's qualifications are better evaluated with an exam containing both written and oral components.

(e) Upon a finding by the Director that a candidate has successfully met the criteria set forth in N.J.S.A. 40A:9-145.2, a tax collector certificate shall be issued to the applicant, upon a payment of a fee of $ 50.00 payable to the Treasurer, State of New Jersey.

N.J. Admin. Code § 5:32-3.2

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