An Act authorizing the appointment of part-time county tax administrators and amending R.S.54:3-7 and R.S.54:3-8.

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

1. R.S.54:3-7 is amended to read as follows:

54:3-7. a. Each county board shall appoint a county tax administrator, who shall hold office for a term of three years, and who shall, subject to the personnel policies adopted by the governing body of the county, appoint such clerical assistants as may be necessary. The position of county tax administrator may be full-time or part-time, at the discretion of the county board.

b. [After the effective date of this 1979 amendatory and supplementary act, P.L.1979, c.499, any person holding the office of county tax administrator shall devote full time to his duties; provided, however, that any] Any person [currently] holding office as a county board secretary on the effective date of P.L.1979, c.499 may, at the option of the appointing authority, continue to serve on a part-time basis; provided he or she holds or obtains prior to July 1, 1981 a tax assessor certificate.

c. After the effective date of [this 1979 amendatory and supplementary act,] P.L.1979, c.499, no person shall be newly appointed as county tax administrator unless he shall hold a tax assessor certificate issued by the Director of Taxation pursuant to P.L.1967, c.44 (C.54:1-35.25 et seq.). No person shall be appointed to a first term as county tax administrator after the effective date of [this 1988 amendatory and supplementary act,] P.L.1988, c.96 unless the person has had four years of experience in property tax administration at the State, county or municipal level. In the first 24 months of his appointment, the appointee shall successfully complete a training program developed for tax administrators and offered by the Director of the Bureau of Government Research at Rutgers, The State University, except that, during the six month period provided for the development and approval of the tax administrator's program pursuant to [this 1988 amendatory and supplementary act] P.L.1988, c.96, a person with the requisite qualification and experience in property tax administration may be temporarily appointed county tax administrator for a period not to exceed one year.

d. If any county board secretary required to hold or obtain a tax assessor's certificate pursuant to subsection b. of this section does not submit proof thereof prior to the required date, the county tax board shall immediately declare the position vacant and notify the
county governing body and the Director of Taxation of the existence of such vacancy. The county tax board shall then appoint a county tax administrator subject to the provisions of subsection c. of this section.

(cf: P.L.1991, c.363, s.1)

2. R.S.54:3-8 is amended to read as follows:

54:3-8. The governing body of the county shall fix the annual salary to be paid to the county tax administrator and the annual compensation of any clerical assistants. The salary of the county tax administrator devoting full time to the duties of his office pursuant to R.S.54:3-7 shall not be less than $55,000.00 per annum in counties having a population of more than 500,000, not less than $45,000.00 per annum in counties having a population of at least 275,000 and not more than 500,000, and not less than $35,000.00 per annum in counties having a population of less than 275,000. In the case of a county tax administrator, who, pursuant to the provisions of [subsection b. of] R.S.54:3-7, is serving on a part-time basis, the governing body of the county shall fix an annual salary commensurate with the time that individual devotes to his or her duties as administrator. In the case of a clerical assistant who is serving on a part-time basis, the governing body of the county shall fix an annual salary commensurate with the time that individual devotes to his or her duties as clerical assistant. Notwithstanding the minimum salary requirement provisions of this section to the contrary, if the county tax administrator of a county is receiving an annual salary prior to the effective date of this 1988 amendatory and supplementary act, P.L. 1988, c. 96, which is less than the applicable minimum salary set forth herein, the governing body of that county may, by ordinance or resolution, as may be appropriate, provide for the phasing in of the administrator's salary increase required by this 1988 amendatory and supplementary act according to the following schedules. If the annual salary increase required is greater that $10,000.00 but less than $15,000.00, the annual increase may phased in by two equal installments, the first during the current year and the second in the following year. If the annual salary increase is $15,000.00 or more, the annual increase may be phased in by four equal installments, the first during the current year and the subsequent three in each of the three years following. Such salaries and compensation shall be paid by the county treasurer pursuant to the fiscal procedures established by the governing body of the county.

Notwithstanding any provisions of this section to the contrary, no county tax administrator devoting full time to the duties of his office on the effective date of this 1988 amendatory and supplementary act shall, as a result of the provisions of this 1988 amendatory and supplementary act, suffer any reduction in salary.

For the purposes of this section "population" means the most recent official population count of each county of this State as reported by the New Jersey Department of Labor, Office of Demographic and Economic Analysis.

(cf: P.L.1988, c.96, s.3)

3. This act shall take effect immediately.

STATEMENT

This bill would authorize the appointment of part-time county tax administrators at the discretion of the county tax board.

Prior to the enactment of P.L.1979, c.499, statutory law authorized the appointment of part-time county tax administrators. The language of P.L.1979, c.499, as it amended R.S.54:3-7, required that after the effective date of P.L.1979, c.499, "any person holding the office of county tax administrator shall devote full-time to his duties."

This bill would allow county tax boards to again employ county tax administrators in a part-time capacity, thereby providing budgetary flexibility under the 2% property tax levy cap. The bill also clarifies that the compensation paid to a part-time clerical assistant shall be commensurate with the time that individual devotes to his or her duties as clerical assistant.