N.J.S.A. § 54:3-7.
County tax administrator
54:3-7. a. Each county board shall appoint a county tax administrator, who shall hold office for a term of three years, and who shall, subject to the personnel policies adopted by the governing body of the county, appoint such clerical assistants as may be necessary.
b. After the effective date of this 1979 amendatory and supplementary act, P.L.1979, c.499, any person holding the office of county tax administrator shall devote full time to his duties; provided, however, that any person currently holding office as a county board secretary may, at the option of the appointing authority, continue to serve on a part-time basis; provided he holds or obtains prior to July 1, 1981 a tax assessor certificate.
c. After the effective date of this 1979 amendatory and supplementary act, P.L.1979, c.499, no person shall be newly appointed as county tax administrator unless he shall hold a tax assessor certificate issued by the Director of Taxation pursuant to P.L.1967, c.44 (C.54:1-35.25 et seq.). No person shall be appointed to a first term as county tax administrator after the effective date of this 1988 amendatory and supplementary act, P.L.1988, c.96 unless the person has had four years of experience in property tax administration at the State, county or municipal level. In the first 24 months of his appointment, the appointee shall successfully complete a training program developed for tax administrators and offered by the Director of the Bureau of Government Research at Rutgers, The State University, except that, during the six month period provided for the development and approval of the tax administrator's program pursuant to this 1988 amendatory and supplementary act, a person with the requisite qualification and experience in property tax administration may be temporarily appointed county tax administrator for a period not to exceed one year.
d. If any county board secretary required to hold or obtain a tax assessor's certificate pursuant to subsection b. of this section does not submit proof thereof prior to the required date, the county tax board shall immediately declare the position vacant and notify the county governing body and the Director of Taxation of the existence of such vacancy. The county tax board shall then appoint a county tax administrator subject to the provisions of subsection c. of this section.
Amended 1944,c.189,s.1; 1979,c.499,s.4; 1981,c.192,s.2; 1988,c.96,s.2; 1991,c.363,s.1.
Source: view the official text
In this chapter (40 sections)
- 54:3-1. · County boards of taxation continued
- 54:3-2 · Taxation board members
- 54:3-3. · Terms; vacancies
- 54:3-4. · Oath; filing
- 54:3-5. · President of board; election; duties on written memorandum of…
- 54:3-5.1 · Reports to the director
- 54:3-6 · Salaries of board members
- 54:3-7. · County tax administrator
- 54:3-7.1. · Reference to secretary of county board of taxation to mean…
- 54:3-7.2. · Training program
- 54:3-8. · Salaries of administrator, assistants
- 54:3-9. · Tenure
- 54:3-10. · Administrator; removal; charges in writing; notice; trial;…
- 54:3-11. · County boards of taxation replace predecessors
- 54:3-12. · Other county and local boards abolished; exception
- 54:3-13. · Secure taxation at taxable value
- 54:3-14. · Petitions of appeal, rules, regulations and procedures;…
- 54:3-15. · Boards to view assessed properties; meetings
- 54:3-16. · Administrator; responsibility for administrative functions…
- 54:3-17 · Ratio of assessment to value; equalization table; copies to…
- 54:3-18 · Meeting to review equalization table; hearing and notice
- 54:3-19. · Valuations of property as confirmed to be final; copies of…
- 54:3-20. · Assessment of omitted property
- 54:3-20.1. · Reference to one or more members to take testimony
- 54:3-21 · Appeal by taxpayer or taxing district; petition; complaint;…
- 54:3-21.3. · Fees
- 54:3-21.3a · Use of revenues from fees
- 54:3-22. · Hearing of appeals; witnesses; evidence; revision of taxable…
- 54:3-23. · Disobedience of witness, punishment
- 54:3-24. · Perjury
- 54:3-25. · Quorum; majority may act
- 54:3-26. · Hearing, determination of appeals
- 54:3-26.1. · Extension of time for hearing appeal
- 54:3-26a. · Action or determination of county board of taxation; review…
- 54:3-26b. · Review of judgment of county board of taxation
- 54:3-27. · Payment of taxes pending appeal
- 54:3-27.2 · Refund of excess taxes; interest
- 54:3-28. · Removal of member for cause; successor
- 54:3-30. · Permanent offices in certain counties; records public
- 54:3-31. · Traveling expenses of members and administrator paid by…