TAX COLLECTOR

UNCLASSIFIED
NJSA40A:9-141

DEFINITION:

Under direction, supervises and performs the work involved in the collecting 
of personal and property taxes; does other related duties as required.

DISTINGUISHING CHARACTERISTICS

This position is responsible for the oversight of the bookkeeping, calculation, 
and accounting functions to comply with all state law and municipal directives 
in the collection of personal and property taxes including the proper 
calculation, preparation, and mailing of tax bills, the receipt and detailed 
accounting of all monies and/or checks received, the timely and accurate 
accounting and reporting of the activities of the office as required by state 
law and municipal directive, and assisting in the administration of procedures 
for the enforcement of timely payment of all due taxes.

NOTE: The examples of work for this title are for illustrative purposes only. 
A particular position using this title may not perform all duties listed in this 
job specification. Conversely, all duties performed on the job may not be 
listed.

EXAMPLES OF WORK

Reviews and recommends policies to the local governing body impacting 
operations of the tax collection function.

Consults with the municipal finance director and municipal auditor to 
maintain accounting and reporting procedures. 

Receives and establishes the accuracy of ad valorem tax duplicates from 
the tax assessor and assists in the timely preparation and mailing of all 
final tax bills.

Consults with the tax assessor, municipal finance director, and municipal 
administrator regarding the exact format and amount of information outlined 
on tax bills and information regarding tax appeals.  

Establishes appropriate accounting and recording procedures, as required 
by state statute, to enhance efficient and accurate record keeping utilizing 
modern accounting techniques and system controls.

Supervises the receipt, reconciliation, deposit and recording of all cash 
received to special account ledgers, tax lien ledgers, foreclosed property 
ledgers, and delinquent ledgers.

Develops administrative procedures for dealing with delinquent accounts, 
to increase the percentage rate of collection, and reduce the rate of 
uncollected or delinquent accounts.

Establishes and maintains accurate listing of all unpaid tax items.

Prepares a listing of properties to be sold, accurate descriptions of all 
property, the name of the owner and listing of all taxes, assessments, 
and other charges for preparation of tax sale.

Distributes public notices of the time and place of all tax sales which 
include: a description of property and total amount due at the time of 
the sale, the placing of notices in designated public places, and the 
publishing of same in an area newspaper pursuant to state statute.

Conducts tax sales on all delinquent property at least once each year.

Delivers certificates of sale to all purchasers.

Distributes notifications concerning Homestead Rebates, Tenant 
Rebates, and notification to respective owners regarding their
eligibility for Federal Flood Insurance.

Will be required to learn to utilize various types of electronic and/or 
manual recording and computerized information systems used by 
the agency, office, or related units.

REQUIREMENTS

CERTIFICATE

Possession of a current, valid Certified Municipal Tax Collector's 
Certificate issued by the New Jersey Department of Community 
Affairs.

LICENSE

Appointees will be required to possess a driver's license valid in 
New Jersey only if the operation of a vehicle, rather than employee 
mobility, is necessary to perform the essential duties of the position.

KNOWLEDGE AND ABILITIES

Knowledge of municipal tax collection laws, principles, practices, 
and procedures.

Knowledge of the administrative aspects of municipal property 
taxation and collection.

Knowledge of accounting principles.

Knowledge of the methods used to maintain accounting records.

Ability to work with professional auditors and/or accountants to 
maintain an accounting system suitable for municipal accounting.

Ability to prepare accurate and complete reports on status of tax 
collections on a current basis.

Ability to establish and maintain effective working relationships with 
other employees and the general public.

Ability to provide assignments and instructions to staff and evaluate 
their performance.

Ability to organize assigned work, and plan and develop effective 
work and office procedures.

Ability to interpret laws, regulations, policies and procedures relating 
to municipal tax collection.

Ability to prepare and supervise the preparation of clear, sound, 
accurate, and informative statistical and other reports containing 
findings, conclusions, and recommendations.

Ability to direct the establishment and maintenance of suitable records 
and files.

Ability to utilize various types of electronic and/or manual recording 
and information systems used by the agency, office, or related units.

Ability to read, write, speak, understand, and communicate in English 
sufficiently to perform duties of this position. American Sign Language 
or Braille may also be considered as acceptable forms of communication.

Persons with mental or physical disabilities are eligible as long as they 
can perform essential functions of the job with or without reasonable 
accommodation.  If the accommodation cannot be made because it 
would cause the employer undue hardship, such persons may not be 
eligible.

This job specification is applicable to the following title code:
Job
Spec
Code
Variant
State,
Local or
Common
Class of
Service
Work
Week
State
Class
Code
Local
Class
Code
Salary
Range
Note
04124
L
U
  
N/A
00
-

This job specification is for local government use only.
Salary range is only applicable to state government.
Local salaries are established by individual local jurisdictions.

 10/08/2014