SENATE, No. 832

STATE OF NEW JERSEY

INTRODUCED FEBRUARY 26, 1996

By Senator BUBBA

An Act establishing the position of county tax attorney, supplementing chapter 3 of Title 54 of the Revised Statutes and amending P.L.1979, c.499.

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

    1. (New section) a. Each county board shall appoint a county tax attorney, who shall hold office for three years, and who shall serve on a part-time basis. The provisions of Title 11A, Civil Service, shall not apply to the appointment.

    b. The salary of each county tax attorney shall be set at the same amount as the salaries of board members in the county in which the attorney has been appointed. Each county tax attorney's salary shall be paid out of fee revenues collected in the county pursuant to section 1 of P.L.1947, c.93 (C.54:3-21.3).

    c. Each county tax attorney shall hold office during good behavior and efficiency, and shall not be removed for political reasons or for any cause other than incapacity, misconduct, or disobedience of just rules or regulations established by the Director of the Division of Taxation. A county tax attorney shall not be removed from office except after notice and a proper hearing.

    d. Each county board shall specify those duties it desires the county tax attorney to perform.

    e. Notwithstanding the provision of this or any other section of law to the contrary, the Attorney General shall retain ultimate authority over the provision of legal assistance to county boards of taxation and shall retain exclusive control over the conduct of litigation involving county boards of taxation. The county tax attorney, the county tax administrator and members of county boards may request legal assistance directly from the Attorney General.

    2. Section 18 of P.L.1979, c.499 (C.54:3-21.3a) is amended to read as follows:

    18. All revenues received by the county from fees, either established or increased pursuant to [this amendatory and supplementary act] P.L.1979, c.499, shall be used exclusively for the purposes of modernizing the record-retention capabilities of the county board of taxation, for defraying the costs incurred by the county board of taxation in recording and transcribing appeal proceedings, setting forth memorandums of judgment and in providing copies thereof, and for paying any salary required to be paid by the county which is increased pursuant to [this amendatory and supplementary act] P.L.1979, c.499 and any salary of a county tax attorney required to be paid pursuant to P.L. , c. (C. ) (pending before the Legislature as this bill).

(cf: P.L.1979, c.499, s.18)

    3. This act shall take effect immediately.

STATEMENT

    This bill would require each county tax board to appoint a person to the part-time position of county tax attorney for a three-year term. Title 11A, Civil Service, would not apply to the appointment.

    The bill specifies that a county tax attorney would receive the same salary as board members in the county receive and that each attorney's salary would be paid out of fee revenues collected in the county pursuant to section 1 of P.L.1947, c.93 (C.54:3-21.3).

    Under the bill's provisions, a county tax attorney would hold office during good behavior and efficiency, and could not be removed for political reasons or for any cause other than incapacity, misconduct, or disobedience of just rules or regulations established by the Director of the Division of Taxation. Prior to removal, the attorney would have to be afforded notice and a proper hearing.

    The bill would provide each county board with discretion to specify duties it desires the county tax attorney to perform. The bill would retain the Attorney General's ultimate authority over the provision of legal assistance to county boards of taxation and the Attorney General's exclusive control over the conduct of litigation involving county boards of taxation. Finally, it would allow the county tax attorney, the county tax administrator and members of county boards to request legal assistance directly from the Attorney General.