ASSEMBLY, No. 368
STATE OF NEW JERSEY
Introduced Pending Technical Review by Legislative Counsel
PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION
By Assemblyman HOLZAPFEL
An Act requiring an annual performance audit of tax assessors' offices, establishing a continuing education program for certified tax assessors, supplementing chapter 3 of Title 54 of the Revised Statutes, and supplementing and amending P.L.1967, c.44 (C.54:1-35.25 et seq.).
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. (New section) An annual performance audit of every tax assessor's office in the State of New Jersey shall be conducted by the supervising county board of taxation. If deficiencies are discovered as a result of the performance audit, the county board of taxation shall direct the assessor's office to implement corrective action. The county board of taxation shall inform the municipal governing body of the results of the performance audit and shall consult the governing body as to the implementation of corrective action.
2. (New section) Commencing on the effective date of P.L. , c. (C ) (pending before the Legislature as this bill), all tax assessor certificates shall expire and be renewed in accordance with the following procedure:
a. All tax assessor certificates shall be renewed upon application, payment of the required renewal fee, and verification that the applicant has met continuing education requirements, as set forth in subsection c. of this section. Each renewal shall be for a period of one year. The renewal date shall be 30 days prior to the expiration date.
b. All tax assessor certificates subject to renewal pursuant to this section issued prior to the January 1 next following the effective date of P.L. , c. (C ) (pending before the Legislature as this bill), shall expire on the December 31 next following that date. All tax assessor certificates issued on or after the January 1 next following the effective date of P.L. , c. (C ) (pending before the Legislature as this bill), shall expire on either June 30 or December 31, whichever is sooner, of the year following the year in which the certificates were originally issued, except that a certificate shall not expire sooner than one year from the date of original issue.
c. Prior to the renewal date of a tax assessor certificate, every applicant for renewal shall, on a form prescribed by the Director of the Division of Taxation, furnish proof of having earned a total of at least 1.0 continuing education unit. For the purposes of this section, 1.0 continuing education unit equals 8 contact hours. The director shall establish the curriculum areas that are required to be covered and the minimum number of contact hours that must be earned in each curriculum area.
After verifying that the applicant has fulfilled the continuing education requirement and after receiving a fee of $25 paid by the applicant to the order of the Treasurer of the State of New Jersey, the director shall renew the tax assessor certificate.
d. When the holder of a tax assessor certificate has allowed the certificate to lapse by failing to renew the certificate, a new application and certificate shall be required. If application is made within six months of the expiration of the certificate, then application may be made in the same manner as a renewal, but the application shall be accompanied by the fee required for a new application.
e. The Director of the Division of Taxation, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt such regulations as are necessary to carry out the provisions of this section.
3. Section 7 of P.L.1967, c.44 (C.54:1-35.31) is amended to read as follows:
7. Notwithstanding the provisions of any other law to the contrary, every person
(1) who, upon reappointment or re-election subsequent to having received a tax assessor certificate and having served as tax assessor or performed the duties of assessor for not less than 4 consecutive years immediately prior to such reappointment or re-election, or
(2) who, on or before June 30, 1969, shall have received a tax assessor certificate while actually in office as assessor or performing the duties of an assessor, and who, on or before June 30, 1969, shall have served as assessor or performed the duties of assessor for not less than 4 consecutive years,
shall hold his position during good behavior and efficiency and compliance with requirements for continuing education pursuant to section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill), notwithstanding that such reappointment or re-election was for a fixed term of years, and he shall not be removed therefrom for political reasons but only for good cause shown and after a proper hearing before the director or his designee after due notice. A person who was formerly an assessor, a secretary of a board of assessors or a member of a board of assessors who shall have become by virtue of this amendatory and supplementary act, P.L.1981, c.393, a deputy tax assessor or an assessor, and who has not met the requirements of (1) or (2) above shall not be removed during his term from office for political reason, but only for good cause shown and after a proper hearing before the director or his designee after due notice. In municipalities operating under forms of government where the assessor served at the pleasure of the appointing authority for an unlimited term of office, receipt of a tax assessor certificate and continuance in service as assessor after completion of 4 consecutive years of service shall be deemed the equivalent of reappointment. The provisions of this section shall apply to every person actually in office as assessor or performing the duties of an assessor whether in the classified service under Title [11] 11A, Civil Service, or in a municipality which has not adopted Title [11] 11A, Civil Service. For the purposes of this section, "good cause" shall include the failure of a tax assessor to meet the continuing education requirement set forth in section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill).
(cf: P.L.1981, c.393, s.29)
4. This act shall take effect on the first day of the seventh month after enactment.
STATEMENT
This bill requires an annual performance audit of every municipal tax assessor's office and establishes a program of continuing education for certified tax assessors.
The bill requires that an annual performance audit of each municipal tax assessor's office be conducted by the supervising county board of taxation. If deficiencies are discovered as a result of the performance audit, the county board of taxation would direct the assessor's office to implement corrective action. The county board of taxation also would be required to inform the municipal governing body of the results of the performance audit and to consult the governing body as to the implementation of corrective action.
The bill also requires that tax assessor's certificates be renewed annually. Prior to renewal, an applicant for renewal would be required to show proof of having earned 1.0 continuing education unit, which would be equal to 8 contact hours. The Director of the Division of Taxation would establish the curriculum areas required to be covered, and the number of contact hours required to be earned in each curriculum area. The tax assessor certificate would be renewed after the director had verified that the applicant had fulfilled the continuing education requirement and had paid a renewal fee of $25.
Requires annual performance audit of tax assessor's office and establishes continuing education program for certified tax assessors.