Terms Used In New Jersey Statutes 40A:9-141

  • clerk: means the clerk of a municipality or of a board of chosen freeholders. See New Jersey Statutes 40A:1-1
  • 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
  • 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
40A:9-141. Notwithstanding any other law the governing body or chief executive, 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.

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