2009 New Jersey Code
TITLE 40 - MUNICIPALITIES AND COUNTIES
Section 40:56
40:56-31 - Duty of collector;  books and records

40:56-31.  Duty of collector;  books and records
    Except as provided in article 4 of this chapter (s. 40:56-58 et seq.) as to cities of the first class, immediately after the confirmation of any assessment  a duplicate thereof duly certified by the clerk of the body confirming the same  shall be delivered to the tax collecting officer of the municipality.  The  assessment shall be payable immediately upon delivery to such collecting  officer, who shall immediately after delivery to him send out by mail or  deliver to the owners of such real estate, bills for such assessment.  The  collector shall enter the date and amount of each payment on his duplicate in  the proper column opposite the item of the assessment on account of which  payment is made, and also enter the same in a proper cash book as a credit to  the taxpayer, and shall also enter therein a designation of the property on  which the tax was paid, the total amount of the assessment and the interest and  penalty charged.  Such cash book shall be provided by the collector at the  expense of the taxing district and shall be its property and be open at all  reasonable times to public inspection.  The board or body having control of the  finances of the municipality may make additional regulations for recording,  accounting for, and collecting assessments.