TAX COLLECTOR

Definition

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

<b>DISTINGUISHING CHARACTERISTICS</b>

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.

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

<b>CERTIFICATE</b>

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, skills 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.

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.