New Jersey Statutes 40A:9-145.2. Certification as tax collector
Terms Used In New Jersey Statutes 40A:9-145.2
- collector: when used in relation to the collection of taxes or water rents or other public assessments, includes all officers charged with the duty of collecting such taxes, water rents or assessments, unless a particular officer is specified. See New Jersey Statutes 1:1-2
- director: means the Director of the Division of Local Government Services in the Department of Community Affairs. See New Jersey Statutes 40A:1-1
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- fiscal year: means the period for which a local unit adopts a budget, as required pursuant to the "Local Budget Law" N. See New Jersey Statutes 40A:1-1
- Lien: A claim against real or personal property in satisfaction of a debt.
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
- State fiscal year: means the period commencing on July 1 and ending on June 30 in any municipality in which the fiscal year has been changed pursuant to section 2 or 3 of P. See New Jersey Statutes 40A:1-1
[Effective Until 8/1/2024]
2. a. Commencing on the effective date of P.L.1979, c.384 (C. 40A:9-145.1 et seq.), the director shall hold examinations for certification as a tax collector semi-annually and at such other times as the director may determine appropriate. An applicant for examination shall furnish proof to the director, not less than 30 days before an examination, that the applicant:
(1) is not less than 21 years of age;
(2) is a citizen of the United States;
(3) is of good moral character;
(4) has obtained a certificate or diploma issued after at least four years of study in an approved secondary school or has received an academic education considered and accepted by the Commissioner of Education as fully equivalent;
(5) has graduated from a four-year course at an institution of higher education of recognized standing, or has not less than two years’ full-time experience in tax collection, or has at least one year’s full-time experience in tax collection and 30 credit hours at an institution of higher education of recognized standing; and
(6) possesses certificates of completion of Municipal Tax Collection I, II, and III courses from the Division of Local Government Services in the Department of Community Affairs or, with the division’s approval, Rutgers, The State University of New Jersey, or any other institution of higher education.
b. For the purpose of this section, experience in tax collection shall include experience in the following areas: lien enforcement, tax collecting, tax billing, and reporting. An applicant’s experience in tax collection shall be attested to by the tax collector of the employing municipality.
c. An applicant shall furnish the proofs required pursuant to this section to the director on such application forms and in such manner as shall be prescribed by the director. Each completed application form shall be accompanied by a fee in the amount of $50 payable to the order of the State Treasurer and shall be filed with the director at least 30 days prior to the date of the examination. Examinations shall be written, or both written and oral, and shall be of such character as fairly to test and determine the qualifications, fitness and ability of the person tested to actually perform the duties of tax collector.
d. (1) Commencing with examinations given after the effective date of P.L.1999, c.300, the examination shall be given in sections on the subjects of:
(a) lien enforcement;
(b) tax collecting, tax billing, and reporting;
(c) policies and practices relating to tax collection in a municipality operating under the State fiscal year; and
(d) any other material as determined appropriate by the director and in sections as determined necessary. The director shall notify applicants of the nature of any such other material at the time the examinations are announced.
(2) On and after the effective date of P.L.2023, c.206 (C. 40A:9-145.2 et seq.), the director may establish a State fiscal year tax collection course pursuant to subsection e. of this section. If the director establishes a State fiscal year tax collection course, the examination shall be given in sections on the subjects of:
(a) lien enforcement;
(b) tax collecting, tax billing, and reporting; and
(c) any other material as determined appropriate by the director and in sections as determined necessary. The director shall notify applicants of the nature of any such other material at the time the examinations are announced.
(3) There shall be no limit on the number of times an applicant may sit for any section of the examination. When an examination section or sections are taken separately, the fee for registering for a single examination sitting shall not exceed $25.
e. (1) For examinations given prior to the establishment of a State fiscal year tax collection course pursuant to paragraph (2) of this subsection, a person shall not be required to pass the State fiscal year section of the examination in order to receive certification as a tax collector, except that any such certification shall be noted as restricted to serve in a municipality operating under a calendar fiscal year; and such a person shall not serve as tax collector in a municipality operating under the State fiscal year until such time the person successfully passes the State fiscal year section of the examination. The director shall note that a person has passed the State fiscal year section of the examination by appropriately noting the fact on the person’s certificate. Notwithstanding the provisions of this subsection, nothing shall preclude a certified tax collector who, prior to the effective date of P.L.1999, c.300, serves, served, or successfully passed the certified tax collector examination, from being appointed as a tax collector in a municipality operating under a State fiscal year.
(2) On and after the effective date of P.L.2023, c.206 (C. 40A:9-145.2 et seq.), the director may establish a State fiscal year tax collection course. If the director establishes a State fiscal year tax collection course pursuant to this paragraph, a person shall not serve as a tax collector in a municipality operating under the State fiscal year unless the person possesses:
(a) a certificate of completion for a State fiscal year tax collection course offered through the Division of Local Government Services in the Department of Community Affairs; and
(b) a State fiscal year endorsement on the person’s tax collector certificate. The registration fee for a person to sit for the State fiscal year tax collection course shall be $250, or such other amount as the director may promulgate by rules and regulations in accordance with the “Administrative Procedure Act,” P.L.1968, c.410 (C. 52:14B-1 et seq.), and shall be payable to the order of the State Treasurer.
(3) Notwithstanding any provision of this section to the contrary, a municipality operating under the State fiscal year may appoint a person as a tax collector if:
(a) prior to the effective date of P.L.1999, c.300, the person served as a tax collector or successfully passed the certified tax collector examination; or
(b) the person is a certified tax collector and successfully passed the State fiscal year section of a certified tax collector examination prior to the effective date of P.L.2023, c.206 (C. 40A:9-145.2 et seq.).
L.1979,c.384,s.2; amended 1985, c.9, s.1; 1993, c.25, s.1; 1999, c.300, s.1; 2023, c.206, s.1.