NJ Certified Tax Collector I & III - State Exam Questions
and Answers Latest 2025-2026
What are the two types of laws? - correct answer-enacted (statutory) and case law ( judicial)
What are enacted laws? - correct answer-
statutory laws created by state legislature (40 Senate and 80 Assembly chambers)
When does a bill become law? - correct answer-
Upon theRGovernor's signature or after 45 days if no action is taken. Takes effect specified in its text or
July 4th if unspecified.
Session or Pamphlet Laws? - correct answer-
Enacted laws are sequentially numbered. Published annually as session laws or pamphlet laws.
What bookRdo Tax Collectors refer too most frequently? - correct answer-
NJSA or New Jersey Statutes Annotated.
What title deals with Education? - correct answer-Title 18
What title deals with Municipalities and Counties? - correct answer-Title 40
What title dictates Tax Collectors office and actions? - correct answer-Title 54 or the tax title
What title deals with CTC certification and appointments? - correct answer-Title 40 and 40A
What is the proper citation? - correct answer-NJSA Title, Chapter, Section and Sub-section.
NJSA 40:46-6.14 or NJSA Title 40, Chapter 46, Section 6 and Sub-section 14.
What are legal opinions? - correct answer-Written interpretations by attorneys that are not law.
,What are regulations or administrative code? - correct answer-
NJAC or New Jersey Administrative Code. Rules the Division creates to clarify an enacted law.
What is a resolution? - correct answer-
Any act or regulation of the Governing Body that is required to be reduced to writing. Adopted in the
same meeting as introduction. Does not require 2 readings. Same legal effect as an ordinance, but is not
permanent. Expires at the end of the year.
What is an ordinance? - correct answer-
a permanent municipal law that does not require annual renewal such as a resolution. Requires 2
readings and publication.
What is a Tax Search Officer - correct answer-
A required designated person by resolution. Salary is set by ordinance. Not required to be bonded. No
personal liability.
Certifies whether there are unpaid municipal liens. (No one else may perform searches).
No definite term of office.
How to apply for a tax search? - correct answer-
Fee to apply for each property is $10 dollars. (Farmland assessed lands are combined)
Written application.
Within 15 days a certified examination.
What other information does the Tax Search Officer solicit? - correct answer-
Info from assessor, UCC, utilities, authorities and etc.
UCC must reply within 3 business days to any request from the Tax Search Officer related to permits or
Certificate of Occupancy
,What is a continuation search? - correct answer-
Following the initial search, an applicant may request ONE continuation search in a 3 year period. The
fee is $2 dollars per year.
Failure to complete tax search? - correct answer-
If tax search is not completed within 15 days, then municipal liens may be removed.
Errors or omissions in tax search? - correct answer-
This will cause the Bonafide purchaser to be free from any municipal liens. (Lien removed)
Tax sale certificate must be recorded within 3 months.
What is an assessment search? - correct answer-Must be completed within 15 days.
Fee cannot be over $10 dollars.
Official appointed must be either the Clerk or Engineer. This search certifies that there no future
assessment for local improvements known or adopted.
An error or omission will hold the applicant free from future liens on the assessments from local
improvements.
How is business personal property treated? - correct answer-
In 1968, all business personal property is tax exempt. Excluding, telephone, telegraph and messenger
companies.
Personal property is also tax exempt.
The Tax Collector may hold the following? - correct answer-
The Tax Collector may not hold the following:
1. Governing body within municipality
2. Tax Assessor
3. Auditor
, 4. Attorney
May be:
1. QPA
2. CFO
3. Paymaster or Payroll
4. Certifying agent or officer forRPension
5. Clerk
6. Treasurer of School Monies
The CFO must? - correct answer-
Provide a personal bond. May not be a member of the governing body. Must hold license.
Temporary CFO is not required to have a license. May be renewed once with approval from the Directo
r of DLGS.
1. Deposit cash within 48 hours.
2. Record all receipts.
3. Disburse all funds.
4. Invest all funds.
5. Borrow funds.
6. Maintain records.
7. Financial reports.
Municipal Clerk is? - correct answer-May also be Tax Collector.
1. Secretary of the municipality.
2. Registrar
3. Records manager
4. Responsible for licenses and permits.
and Answers Latest 2025-2026
What are the two types of laws? - correct answer-enacted (statutory) and case law ( judicial)
What are enacted laws? - correct answer-
statutory laws created by state legislature (40 Senate and 80 Assembly chambers)
When does a bill become law? - correct answer-
Upon theRGovernor's signature or after 45 days if no action is taken. Takes effect specified in its text or
July 4th if unspecified.
Session or Pamphlet Laws? - correct answer-
Enacted laws are sequentially numbered. Published annually as session laws or pamphlet laws.
What bookRdo Tax Collectors refer too most frequently? - correct answer-
NJSA or New Jersey Statutes Annotated.
What title deals with Education? - correct answer-Title 18
What title deals with Municipalities and Counties? - correct answer-Title 40
What title dictates Tax Collectors office and actions? - correct answer-Title 54 or the tax title
What title deals with CTC certification and appointments? - correct answer-Title 40 and 40A
What is the proper citation? - correct answer-NJSA Title, Chapter, Section and Sub-section.
NJSA 40:46-6.14 or NJSA Title 40, Chapter 46, Section 6 and Sub-section 14.
What are legal opinions? - correct answer-Written interpretations by attorneys that are not law.
,What are regulations or administrative code? - correct answer-
NJAC or New Jersey Administrative Code. Rules the Division creates to clarify an enacted law.
What is a resolution? - correct answer-
Any act or regulation of the Governing Body that is required to be reduced to writing. Adopted in the
same meeting as introduction. Does not require 2 readings. Same legal effect as an ordinance, but is not
permanent. Expires at the end of the year.
What is an ordinance? - correct answer-
a permanent municipal law that does not require annual renewal such as a resolution. Requires 2
readings and publication.
What is a Tax Search Officer - correct answer-
A required designated person by resolution. Salary is set by ordinance. Not required to be bonded. No
personal liability.
Certifies whether there are unpaid municipal liens. (No one else may perform searches).
No definite term of office.
How to apply for a tax search? - correct answer-
Fee to apply for each property is $10 dollars. (Farmland assessed lands are combined)
Written application.
Within 15 days a certified examination.
What other information does the Tax Search Officer solicit? - correct answer-
Info from assessor, UCC, utilities, authorities and etc.
UCC must reply within 3 business days to any request from the Tax Search Officer related to permits or
Certificate of Occupancy
,What is a continuation search? - correct answer-
Following the initial search, an applicant may request ONE continuation search in a 3 year period. The
fee is $2 dollars per year.
Failure to complete tax search? - correct answer-
If tax search is not completed within 15 days, then municipal liens may be removed.
Errors or omissions in tax search? - correct answer-
This will cause the Bonafide purchaser to be free from any municipal liens. (Lien removed)
Tax sale certificate must be recorded within 3 months.
What is an assessment search? - correct answer-Must be completed within 15 days.
Fee cannot be over $10 dollars.
Official appointed must be either the Clerk or Engineer. This search certifies that there no future
assessment for local improvements known or adopted.
An error or omission will hold the applicant free from future liens on the assessments from local
improvements.
How is business personal property treated? - correct answer-
In 1968, all business personal property is tax exempt. Excluding, telephone, telegraph and messenger
companies.
Personal property is also tax exempt.
The Tax Collector may hold the following? - correct answer-
The Tax Collector may not hold the following:
1. Governing body within municipality
2. Tax Assessor
3. Auditor
, 4. Attorney
May be:
1. QPA
2. CFO
3. Paymaster or Payroll
4. Certifying agent or officer forRPension
5. Clerk
6. Treasurer of School Monies
The CFO must? - correct answer-
Provide a personal bond. May not be a member of the governing body. Must hold license.
Temporary CFO is not required to have a license. May be renewed once with approval from the Directo
r of DLGS.
1. Deposit cash within 48 hours.
2. Record all receipts.
3. Disburse all funds.
4. Invest all funds.
5. Borrow funds.
6. Maintain records.
7. Financial reports.
Municipal Clerk is? - correct answer-May also be Tax Collector.
1. Secretary of the municipality.
2. Registrar
3. Records manager
4. Responsible for licenses and permits.
