Collector III instructor review Flashcards
The Tax Collector is charged with the responsibilities as spelled out in Title: _______
Title 54
The Tax Collector is an employee of the _____, but is a _____ officer and personally answers to the laws governing his or her office.
Employee of the MunicipalityStatutory Officer
A necessary and important part of the Tax Collector’s position is good public relations with the taxpayers, as well as cooperation with other officials of the community (True or False)
TRUE
In order to determine responsibility of any cash shortages, the Tax Collector should insure each cashier has their own _____ _____.
Cash Drawer
When preparing the operating budget for the tax office, some areas to be considered for office operations are: (List 10)
Tax Sale CostsForeclosure of Municipal Lien CostsInformation TechnologyConference/SeminarsDues/MembershipEquipment MaintenanceOffice SuppliesPrinting/AdvertisingProfessional ServicesPostageStaff ExpensesSubscriptions
The Four Main duties of the tax collector are:
BRECBillingReportingEnforcementCashiering / Collecting
The Tax Collector is appointed by the _____ for a _____ year term of office.
Appointed by the Municipalityto a Four Year Term
The Tax Collector’s Salary is fixed by _____ of the governing body..
Ordinance
The Tax Collector works closely with the _____.
Other Officials of the Town.ClerkCFOGoverning BodyTax AssessorAttorney
Points to consider when setting goals (list 8)
SpecificMeasurableChallengingRealisticAttainableAppropriateEvaluativeLimited by Time
If the Tax Collector fails to collect taxes in accordance with the law, he or she
May be removed from office
State Fiscal Year budget year is _____, and Calendar Year Budget year is_____.
SFY July 1st thru June 30thCY Jan 1st thru Dec 31st
Unpaid taxes become a _____ on CY of January 1 and if on SFY on July 1
Lien
When calculating State Fiscal Year Tax Billing, the _____, _____ and _____ certify the information and calculations.
Clerk, CFO and Tax Collector
The three types of bills that may be issued in accordance with Chapter 72, PL of 1994 are:
- Estimated Tax Bills2. Reconciled Tax Bills3. Final
In a State Fiscal Year municipality, the first and second quarter tax bills reflect the final budget amount for the _____ portion and estimates for all _____.
Final Municipal PortionEstimated Non Municipal Portion
_____ Year municipalities must issue tax bills semi-annually.
State Fiscal Year
For Calendar fiscal billing, the preliminary tax bill is equal to _____ of the prior year.
Half
The Tax Collector must file a(n) _____ with the municipal clerk for all tax bill mailings.
Affadavit
Final Tax Bills for CY are to be mailed on or before _____.
June 14th
Added and Omitted Assessment Bills are to be mailed on or before _____.
October 25th
The numbering system used in the Revised Statutes is based on a series of _____, _____, _____ and _____.
TitleChapterSection Subsection
There are _____ municipalities and _____Counties in New Jersey
565 Municipalities21 Counties
_____ contains statutes pertaining to Education, Title 40 pertains to _____ and _____.
Title 18 for EducationTitle 40 is for Municipalities and Counties