2009 New Jersey Code
TITLE 40 - MUNICIPALITIES AND COUNTIES
40:69A
40:69A-149.15 - Tax collector

40:69A-149.15.  Tax collector
    The municipal tax collector shall receive and collect all moneys assessed or  raised by taxation or assessment for any purpose.  The collector shall enter in  suitable books or other records to be kept by him the sums received each day  together with the account to which each receipt is credited.  Within 48 hours  after the receipt of any moneys of the municipality, or on the first banking  day thereafter, the collector shall deposit such moneys in the authorized  public depository of the municipality to the credit of the appropriate account.   He shall report to the council at least once each month at the same time as  the treasurer is required to report, all receipts and deposits and cash on hand  belonging to the municipality.  Within 60 days after the end of the fiscal  year, and at such other times as may be required by the council, the collector  shall make and furnish a detailed and true list of all delinquent taxpayers for  the next preceding year or for such period as the council may require.

     L.1981, c. 465, s. 36, eff. Jan. 9, 1982.