40A:9-141 Appointment of tax collector; compensation; work hours.

471 words·~2 min read·/nj/title-40a/chapter-9/40a-9-141

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a. Notwithstanding any other law the governing body or chief executive officer, as shall be appropriate to the form of government of the municipality, by ordinance, shall provide for the appointment of a municipal tax collector and the compensation of the tax collector shall be fixed in the manner otherwise provided by law. The requirement that every municipality shall have a municipal tax collector may be fulfilled by the sharing of a municipal tax collector with another municipality or municipalities under a shared service agreement entered into pursuant to the provisions of P.L.2007, c.63 (C.40A:65-1 et seq.).

Any such shared service agreement shall be subject to the provisions of section 4 of P.L.2007, c.63 (C.40A:65-4) and, with respect to pilot municipalities, of section 3 of P.L.2013, c.166 (C.40A:65-4.2). The governing body may, by resolution, set appropriate hours of operation of the tax collector's office and the work hours of the tax collector, commensurate with the compensation paid to the tax collector, and all personnel assigned to the tax collector's office. The office of municipal tax collector and municipal treasurer, or municipal clerk may be held by the same person.

b. Within 90 days of the occurrence of a vacancy in the office of municipal tax collector, unless an extension is granted by the director upon written request by the governing body or chief executive officer, the governing body or the chief executive officer, as appropriate to the form of government of the municipality, shall appoint an individual with a tax collector certificate issued pursuant to P.L.1979, c.384 (C.40A:9-145.1 et seq.) to serve as municipal tax collector. In lieu of an appointment pursuant to this section, a shared services agreement with another municipality or municipalities may be entered into pursuant to subsection a. of this section.

The director may approve an extension to the 90-day period upon good cause shown and the municipality having demonstrated its inability to fill the vacancy in the office despite having made a good faith effort to do so.

c. If a governing body or chief executive officer, as appropriate to the form of government of the municipality, fails or refuses to comply with this section, and has received an order from the director to do so, the chief executive or the members of a governing body who willfully fail or refuse to comply shall each be subject to a personal penalty of $100 for each day after the date fixed for final action that failure or refusal to comply continues. The amount of the penalty may be recovered by the director in the name of the State as a personal debt of the chief executive or member of the governing body, and shall be paid, upon receipt, into the State Treasury.

amended 1979, c.384, s.13; 1994, c.75; 2000, c.126, s.22; 2013, c.166, s.12; 2025, c.185, s.15.