Stephen Lance, CTC
Phone Number: 973-948-4621
Mail payments to: 151 U.S. Highway 206, Augusta, NJ 07822
Jason Laliker, CTA SLREA
Phone Number: 973-948-7335
Monday through Thursday, 8:30 a.m. to 4 p.m.
Tuesdays, 12:30 to 2:30 p.m.
CERTIFIED TAX COLLECTORS (NJAC 5:32-3)
5:32-3.1 Duties of a Tax Collector
(a) The tax collector shall carry out the duties set forth below, along with such other duties as are required by law:
- With respect to billing, the tax collector shall be responsible for:
- Ascertaining the amount of taxes due from each taxpayer and informing each taxpayer of this fact;
- Understanding the process by which taxes are determined;
- Cooperating with the municipal tax assessor, the county board of taxation, and other financial authorities;
- Designing and implementing an efficient method of issuing bills; and v. Having a working knowledge of property tax exemptions, abatements, and deductions, along with electronic data processing of tax rolls and tax billing.
- With respect to the collection of monies, the tax collector shall be responsible for:
- Receiving and accounting for payments upon notification of taxes due;
- Ensuring the proper disposition of funds received;
- Maintaining detailed accounting records; and
- Processing electronic data as it pertains to the collection of monies.
- With respect to enforcement, the tax collector shall be responsible for initiating and carrying out procedures for enforcing the timely payment of taxes by the taxpayers, including but not limited to the application of interest on delinquent accounts, tax liens, and tax sales. The tax collector shall also assist in the foreclosure of municipally-held tax sale certificates. New Jersey Administrative Code 5:32 Current through August 1, 2022
- As appropriate to the form of government, the tax collector shall be responsible for providing the governing body and appropriate municipal officials with regular reports on the activities of his or her office including, but not limited to, billings, adjustments, collections, and balances.
- The tax collector shall ensure compliance with all statutes, rules, regulations, and directives pertaining to municipal tax collection.
(b) A tax collector may be assigned certain secondary duties that are not specifically prohibited by law such as, but not limited to, tax search officer, collector of utility accounts, municipal treasurer, and treasurer of school monies.
The assessor occupies a unique position within the framework of local government. Assessors, though selected and appointed by municipal officials, are public officers whose duties are imposed by and defined in State law. When assessing property for taxation, the assessor performs a governmental function as an agent of the Legislature. The position of assessor takes on a judicial quality in determining taxability and assessments of property. In discharging these duties, an assessor is not subject to the control of a municipality. The intent is that assessors, like judges, should be free to perform their duties without fear of local retaliation and should be immune from pressure and harassment. However, the assessor is subject to certain local requirements and to supervision at both the County and State levels of government.