NJ Certified Tax Collector I & III - State Exam Questions
with Answers (100% Correct Answers)
What are the two types of laws? —Answer: enacted (statutory) and case law ( judicial)
What are enacted laws? —Answer: statutory laws created by state legislature (40 Senate and 80
Assembly chambers)
When does a bill become law? —Answer: Upon the Governor'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? —Answer: Enacted laws are sequentially numbered. Published
annually as session laws or pamphlet laws.
What book do Tax Collectors refer too most frequently? —Answer: NJSA or New Jersey
Statutes Annotated.
What title deals with Education? —Answer: Title 18
What title deals with Municipalities and Counties? —Answer: Title 40
What title dictates Tax Collectors office and actions? —Answer: Title 54 or the tax title
What title deals with CTC certification and appointments? —Answer: Title 40 and 40A
What is the proper citation? —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? —Answer: Written interpretations by attorneys that are not law.
What are regulations or administrative code? —Answer: NJAC or New Jersey Administrative
Code. Rules the Division creates to clarify an enacted law.
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,What is a resolution? —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? —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 —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? —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? —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
© 2025 All rights reserved
,What is a continuation search? —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? —Answer: If tax search is not completed within 15 days, then
municipal liens may be removed.
Errors or omissions in tax search? —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? —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? —Answer: In 1968, all business personal property
is tax exempt. Excluding, telephone, telegraph and messenger companies.
Personal property is also tax exempt.
© 2025 All rights reserved
, The Tax Collector may hold the following? —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 for Pension
5. Clerk
6. Treasurer of School Monies
The CFO must? —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
Director of DLGS.
© 2025 All rights reserved
with Answers (100% Correct Answers)
What are the two types of laws? —Answer: enacted (statutory) and case law ( judicial)
What are enacted laws? —Answer: statutory laws created by state legislature (40 Senate and 80
Assembly chambers)
When does a bill become law? —Answer: Upon the Governor'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? —Answer: Enacted laws are sequentially numbered. Published
annually as session laws or pamphlet laws.
What book do Tax Collectors refer too most frequently? —Answer: NJSA or New Jersey
Statutes Annotated.
What title deals with Education? —Answer: Title 18
What title deals with Municipalities and Counties? —Answer: Title 40
What title dictates Tax Collectors office and actions? —Answer: Title 54 or the tax title
What title deals with CTC certification and appointments? —Answer: Title 40 and 40A
What is the proper citation? —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? —Answer: Written interpretations by attorneys that are not law.
What are regulations or administrative code? —Answer: NJAC or New Jersey Administrative
Code. Rules the Division creates to clarify an enacted law.
© 2025 All rights reserved
,What is a resolution? —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? —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 —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? —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? —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
© 2025 All rights reserved
,What is a continuation search? —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? —Answer: If tax search is not completed within 15 days, then
municipal liens may be removed.
Errors or omissions in tax search? —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? —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? —Answer: In 1968, all business personal property
is tax exempt. Excluding, telephone, telegraph and messenger companies.
Personal property is also tax exempt.
© 2025 All rights reserved
, The Tax Collector may hold the following? —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 for Pension
5. Clerk
6. Treasurer of School Monies
The CFO must? —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
Director of DLGS.
© 2025 All rights reserved
