New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 17A - COUNTY TAX ASSESSOR PILOT PROGRAM UNDER P.L. 2009, c. 118 (N.J.S.A. 54:1-86 THROUGH 100 AND 52:27D-505) › Subchapter 3 - DUTIES OF COUNTY ASSESSOR › Section 18:17A-3.1 - County assessor; duties

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The county assessor
				shall:
1. Direct the work of all deputy county
				assessors, assistant county deputy assessors, and all support staff;
2. Be responsible to the county governing body for
				the efficient operation of his or her office and of all deputy county assessors
				within the pilot county;
3. Determine
				geographic assignment for all deputy county assessors under his or her
				supervision;
4. Establish a permanent
				central office within the pilot county, and may authorize additional permanent or
				temporary district offices within the pilot county, within the limits of funds made
				available for those purposes by the county governing body;
5. Request that the county governing body employ
				such additional professional and clerical assistants as are necessary for the
				performance of his duties;
6. Supervise
				all the deputy county assessors and staff;
7. When appropriate, recommend the removal of any
				deputy county assessor or assistant deputy county assessor for failure to adhere to
				54:4-1 et seq.;
8. Notify the county tax board of any revaluation,
				reassessment or compliance plan that may be necessary and appropriate for the
				county. Within 30 days of notification, an order for revaluation may be issued by
				the county tax board in accordance with
				P.L.
				2009, c. 118, sec.
				7 (54:1-92
				);
9. Monitor the progress, and review,
				revise or correct the results of any revaluation, reassessment or compliance plan
				conducted within his or her jurisdiction;
10. Review, revise and correct all work done by
				the staff of the deputy county assessors within the pilot county;
11. Review, revise and correct all property
				assessment lists prepared by all deputy county assessors within the pilot
				county;
12. Provide such technical and
				professional assistance as may be requested by any deputy county assessor, and as
				may be practicable within the support provided for the county assessor by the county
				governing body;
13. Perform any other
				tasks necessary to ensure the valuation of property within the pilot county pursuant
				to law;
14. Locate, identify and
				determine the taxable status of property within every municipality within the pilot
				county, determine the taxable value of the property and prepare tax lists, tables of
				aggregates and preliminary equalization pursuant to
				54:3-17. Final equalization shall be
				completed pursuant to
				54:3-18;
15. Calculate all municipal tax rates. Tax rates
				and abstracts of ratables shall be completed in the same form and manner as required
				in Title 54 of the Revised Statutes. The county assessor shall adhere to current
				statutory deadlines in carrying out these duties, as presently mandated for county
				tax administrators in non-pilot counties;
16. Make the annual tax assessment list and
				property values for each municipality available for public inspection within that
				municipality pursuant to
				54:4-38;
17. Answer questions and address concerns that
				taxpayers have in reference to the assessment values and other property assessment
				and tax-related matters; and
18. Perform
				any other tasks that the Director deems necessary to ensure the valuation of
				property within the pilot county pursuant to law.