A-3786/S-762 specifically addresses a separate course for tax collection in municipalities that operate on the state fiscal budget cycle instead of a calendar year budget cycle. The bill would permit the Director of Local Government Services to establish a course on state fiscal year tax collection and give an exam on the same. The course and examination must include lien enforcement; tax collecting, tax billing, and reporting; and any other material the Director deems necessary.
After the effective date of the bill, a person cannot serve as a tax collector in a municipality operating under a state fiscal year unless they possess a certification of completion for the state fiscal year tax collection course and a state fiscal year endorsement on their tax collector certification. The state fiscal year endorsement is granted upon the successful completion of the state fiscal year tax collection course and payment of $25 application fee.
Municipalities operating under the state fiscal year may appoint a person as tax collector without the endorsement if the person is a certified tax collector and successfully passed the State fiscal year section of the certified tax collector exam prior to the effective date of this bill.
In addition, the bill changes the course provider for the Municipal Tax Collection I, II, and III courses from only Rutgers to courses from the Division of Local Government Services, or any institute of higher education with the Division’s approval.
The bill would take effect on the first day of the seventh month. However, the Division of Local Government Services may take anticipatory administrative action in advance of the effective date.
Contact: Lori Buckelew, Deputy Executive Director & Director of Government Affairs, lbuckelew@njlm.org, 609-695-3481, x112.