NJ Certified Tax Collector I & III - State Exam Questions and Answers

NJ Certified Tax Collector I & III - State Exam Questions
and Answers 2024-2025

WhatRareRtheRtwoRtypesRofRlaws?R-RcorrectRanswer-enactedR(statutory)RandRcaseRlawR(Rjudicial)


WhatRareRenactedRlaws?R-RcorrectRanswer-
statutoryRlawsRcreatedRbyRstateRlegislatureR(40RSenateRandR80RAssemblyRchambers)


WhenRdoesRaRbillRbecomeRlaw?R-RcorrectRanswer-
UponRtheRGovernor'sRsignatureRorRafterR45RdaysRifRnoRactionRisRtaken.RTakesReffectRspecifiedRinRitsRtextRorR
JulyR4thRifRunspecified.


SessionRorRPamphletRLaws?R-RcorrectRanswer-
EnactedRlawsRareRsequentiallyRnumbered.RPublishedRannuallyRasRsessionRlawsRorRpamphletRlaws.


WhatRbookRdoRTaxRCollectorsRreferRtooRmostRfrequently?R-RcorrectRanswer-
NJSARorRNewRJerseyRStatutesRAnnotated.


WhatRtitleRdealsRwithREducation?R-RcorrectRanswer-TitleR18


WhatRtitleRdealsRwithRMunicipalitiesRandRCounties?R-RcorrectRanswer-TitleR40


WhatRtitleRdictatesRTaxRCollectorsRofficeRandRactions?R-RcorrectRanswer-TitleR54RorRtheRtaxRtitle


WhatRtitleRdealsRwithRCTCRcertificationRandRappointments?R-RcorrectRanswer-TitleR40RandR40A


WhatRisRtheRproperRcitation?R-RcorrectRanswer-NJSARTitle,RChapter,RSectionRandRSub-section.R


NJSAR40:46-6.14RorRNJSARTitleR40,RChapterR46,RSectionR6RandRSub-sectionR14.


WhatRareRlegalRopinions?R-RcorrectRanswer-WrittenRinterpretationsRbyRattorneysRthatRareRnotRlaw.

,WhatRareRregulationsRorRadministrativeRcode?R-RcorrectRanswer-
NJACRorRNewRJerseyRAdministrativeRCode.RRulesRtheRDivisionRcreatesRtoRclarifyRanRenactedRlaw.


WhatRisRaRresolution?R-RcorrectRanswer-
AnyRactRorRregulationRofRtheRGoverningRBodyRthatRisRrequiredRtoRbeRreducedRtoRwriting.RAdoptedRinRtheRs
ameRmeetingRasRintroduction.RDoesRnotRrequireR2Rreadings.RSameRlegalReffectRasRanRordinance,RbutRisRnotR
permanent.RExpiresRatRtheRendRofRtheRyear.


WhatRisRanRordinance?R-RcorrectRanswer-
aRpermanentRmunicipalRlawRthatRdoesRnotRrequireRannualRrenewalRsuchRasRaRresolution.RRequiresR2Rreadin
gsRandRpublication.


WhatRisRaRTaxRSearchROfficerR-RcorrectRanswer-
ARrequiredRdesignatedRpersonRbyRresolution.RSalaryRisRsetRbyRordinance.RNotRrequiredRtoRbeRbonded.RNoRp
ersonalRliability.R


CertifiesRwhetherRthereRareRunpaidRmunicipalRliens.R(NoRoneRelseRmayRperformRsearches).


NoRdefiniteRtermRofRoffice.


HowRtoRapplyRforRaRtaxRsearch?R-RcorrectRanswer-
FeeRtoRapplyRforReachRpropertyRisR$10Rdollars.R(FarmlandRassessedRlandsRareRcombined)


WrittenRapplication.


WithinR15RdaysRaRcertifiedRexamination.


WhatRotherRinformationRdoesRtheRTaxRSearchROfficerRsolicit?R-RcorrectRanswer-
InfoRfromRassessor,RUCC,Rutilities,RauthoritiesRandRetc.


UCCRmustRreplyRwithinR3RbusinessRdaysRtoRanyRrequestRfromRtheRTaxRSearchROfficerRrelatedRtoRpermitsRor
RCertificateRofROccupancy

,WhatRisRaRcontinuationRsearch?R-RcorrectRanswer-
FollowingRtheRinitialRsearch,RanRapplicantRmayRrequestRONERcontinuationRsearchRinRaR3RyearRperiod.RTheR
feeRisR$2RdollarsRperRyear.


FailureRtoRcompleteRtaxRsearch?R-RcorrectRanswer-
IfRtaxRsearchRisRnotRcompletedRwithinR15Rdays,RthenRmunicipalRliensRmayRbeRremoved.


ErrorsRorRomissionsRinRtaxRsearch?R-RcorrectRanswer-
ThisRwillRcauseRtheRbonafideRpurchaserRtoRbeRfreeRfromRanyRmunicipalRliens.R(LienRremoved)


TaxRsaleRcertificateRmustRbeRrecordedRwithinR3Rmonths.


WhatRisRanRassessmentRsearch?R-RcorrectRanswer-MustRbeRcompletedRwithinR15Rdays.


FeeRcannotRbeRoverR$10Rdollars.


OfficialRappointedRmustRbeReitherRtheRClerkRorREngineer.RThisRsearchRcertifiesRthatRthereRnoRfutureRassess
mentRforRlocalRimprovementsRknownRorRadopted.


AnRerrorRorRomissionRwillRholdRtheRapplicantRfreeRfromRfutureRliensRonRtheRassessmentsRfromRlocalRimpro
vements.


HowRisRbusinessRpersonalRpropertyRtreated?R-RcorrectRanswer-
InR1968,RallRbusinessRpersonalRpropertyRisRtaxRexempt.RExcluding,Rtelephone,RtelegraphRandRmessengerRco
mpanies.


PersonalRpropertyRisRalsoRtaxRexempt.


TheRTaxRCollectorRmayRholdRtheRfollowing?R-RcorrectRanswer-
TheRTaxRCollectorRmayRnotRholdRtheRfollowing:
1.RGoverningRbodyRwithinRmunicipality
2.RTaxRAssessor
3.RAuditor

, 4.RAttorney


MayRbe:
1.RQPA
2.RCFO
3.RPaymasterRorRPayroll
4.RCertifyingRagentRorRofficerRforRPension
5.RClerk
6.RTreasurerRofRSchoolRMonies


TheRCFORmust?R-RcorrectRanswer-
ProvideRaRpersonalRbond.RMayRnotRbeRaRmemberRofRtheRgoverningRbody.RMustRholdRlicense.


TemporaryRCFORisRnotRrequiredRtoRhaveRaRlicense.RMayRbeRrenewedRonceRwithRapprovalRfromRtheRDirecto
rRofRDLGS.


1.RDepositRcashRwithinR48Rhours.
2.RRecordRallRreceipts.
3.RDisburseRallRfunds.
4.RInvestRallRfunds.
5.RBorrowRfunds.
6.RMaintainRrecords.
7.RFinancialRreports.


MunicipalRClerkRis?R-RcorrectRanswer-MayRalsoRbeRTaxRCollector.


1.RSecretaryRofRtheRmunicipality.
2.RRegistrar
3.RRecordsRmanager
4.RResponsibleRforRlicensesRandRpermits.