NJ Tax Collection 3 Review Questions with Answers (100%
Correct Answers)
Who's responsible for setting up the Tax Office? —Answer: Tax Collector
Where are the responsibilities and charges spelled out for Tax Collection? —Answer: Title 54
Though the Tax Collector is an employee of the municipality, he personally answers to the
Laws governing his office because he is what? —Answer: A Statutory Officer
Public relations and cooperation with other officials are a necessary and important part of what
job title? —Answer: Tax Collector
What should cashiers have to determine responsibility of any cash shortages? —Answer: Their
own cash drawer
What are some Tax office operating budget considerations? —Answer: Tax Sale Costs
Foreclosure Costs
Information Technology
Conferences/Seminars
Dues and Memberships
Office supplies
Printing/Advertising
Postage
Professional Services
Software and Hardware Updates
© 2025 All rights reserved
,Equipment Maintenance
Staff expenses
Subscriptions
What are the 4 main duties of the Tax Collector? —Answer: Billing, Reporting, Enforcing &
Collecting/Cashiering
How is the Tax Collector Appointed? —Answer: By the Governing Body.
How long is the Term of a Tax Collector? —Answer: 4 years
How does the governing body decides the Tax Collector's Salary? —Answer: It is fixed by
Ordinance
Who does the Tax Collector work closely with? —Answer: Assessor, Auditor, Attorney,
administrator (governing body), Municipal Clerk and CFO
What does RMA stand for? —Answer: Registered Municipal Accountant (auditor)
List 4 Points to Consider when setting Goals. —Answer: Specific
Measurable
Attainable
Realistic
Time Sensitive
What happens if a Tax Collector fails to to collect taxes in accordance with the law? —Answer:
He shall be removed from office.
When does the STATE FISCAL YEAR BUDGET (SFY) start and end? —Answer: July 1 - June 30
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, When does the Calendar YEAR BUDGET (CY) start and end? —Answer: January 1 - Dec 31
When do unpaid taxes become a lien? —Answer: CY - Jan 1 and SFY -July 1
When calculating State Fiscal Year billing who certifies the information and calculations? —
Answer: Tax Collector, Municipal Clerk & CFO
What are the 3 types of Bills that may be issued in accordance with Chap 72 laws of 1994? —
Answer: Final, Estimated and Reconciled.
In State Fiscal Year Municipalities, the 1st & 2nd Quarter Tax Bills reflect the final Budget
amount for what Portion? —Answer: The Municipal portion
In State Fiscal Year Municipalities, the 1st & 2nd Quarter Tax Bills reflect ESTIMATES for what
portion of the Budget? —Answer: The Non Municipal portion
Which Municipalities must issue Tax Bills Semi-Annually? —Answer: STATE FISCAL YEAR
MUNICIPALITIES
For calendar year billing what is the preliminary tax bill "equal to? —Answer: Half of the net of
the prior year.
What must the Tax Collector file with the Municipal Clerk for ALL TAX BILL MAILINGS? —
Answer: An Affidavit of Mailing
What Date are FINAL TAX BILLS FOR A CALENDAR YEAR TO BE MAILED ON OR
BEFORE? —Answer: June 14 (Flag Day).
What are the three statutory officers who are required to certify the information calculations for
(SFY) state fiscal year Tax Billing? —Answer: The municipal clerk, CFO and tax collector
Who must The petty cash fund be closed out and returned to at the end of the fiscal year? —
Answer: CFO
Estimated bills for calendar year municipalities (CY) are for what Quarters? —Answer: 3rd
Quarter Only
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Correct Answers)
Who's responsible for setting up the Tax Office? —Answer: Tax Collector
Where are the responsibilities and charges spelled out for Tax Collection? —Answer: Title 54
Though the Tax Collector is an employee of the municipality, he personally answers to the
Laws governing his office because he is what? —Answer: A Statutory Officer
Public relations and cooperation with other officials are a necessary and important part of what
job title? —Answer: Tax Collector
What should cashiers have to determine responsibility of any cash shortages? —Answer: Their
own cash drawer
What are some Tax office operating budget considerations? —Answer: Tax Sale Costs
Foreclosure Costs
Information Technology
Conferences/Seminars
Dues and Memberships
Office supplies
Printing/Advertising
Postage
Professional Services
Software and Hardware Updates
© 2025 All rights reserved
,Equipment Maintenance
Staff expenses
Subscriptions
What are the 4 main duties of the Tax Collector? —Answer: Billing, Reporting, Enforcing &
Collecting/Cashiering
How is the Tax Collector Appointed? —Answer: By the Governing Body.
How long is the Term of a Tax Collector? —Answer: 4 years
How does the governing body decides the Tax Collector's Salary? —Answer: It is fixed by
Ordinance
Who does the Tax Collector work closely with? —Answer: Assessor, Auditor, Attorney,
administrator (governing body), Municipal Clerk and CFO
What does RMA stand for? —Answer: Registered Municipal Accountant (auditor)
List 4 Points to Consider when setting Goals. —Answer: Specific
Measurable
Attainable
Realistic
Time Sensitive
What happens if a Tax Collector fails to to collect taxes in accordance with the law? —Answer:
He shall be removed from office.
When does the STATE FISCAL YEAR BUDGET (SFY) start and end? —Answer: July 1 - June 30
© 2025 All rights reserved
, When does the Calendar YEAR BUDGET (CY) start and end? —Answer: January 1 - Dec 31
When do unpaid taxes become a lien? —Answer: CY - Jan 1 and SFY -July 1
When calculating State Fiscal Year billing who certifies the information and calculations? —
Answer: Tax Collector, Municipal Clerk & CFO
What are the 3 types of Bills that may be issued in accordance with Chap 72 laws of 1994? —
Answer: Final, Estimated and Reconciled.
In State Fiscal Year Municipalities, the 1st & 2nd Quarter Tax Bills reflect the final Budget
amount for what Portion? —Answer: The Municipal portion
In State Fiscal Year Municipalities, the 1st & 2nd Quarter Tax Bills reflect ESTIMATES for what
portion of the Budget? —Answer: The Non Municipal portion
Which Municipalities must issue Tax Bills Semi-Annually? —Answer: STATE FISCAL YEAR
MUNICIPALITIES
For calendar year billing what is the preliminary tax bill "equal to? —Answer: Half of the net of
the prior year.
What must the Tax Collector file with the Municipal Clerk for ALL TAX BILL MAILINGS? —
Answer: An Affidavit of Mailing
What Date are FINAL TAX BILLS FOR A CALENDAR YEAR TO BE MAILED ON OR
BEFORE? —Answer: June 14 (Flag Day).
What are the three statutory officers who are required to certify the information calculations for
(SFY) state fiscal year Tax Billing? —Answer: The municipal clerk, CFO and tax collector
Who must The petty cash fund be closed out and returned to at the end of the fiscal year? —
Answer: CFO
Estimated bills for calendar year municipalities (CY) are for what Quarters? —Answer: 3rd
Quarter Only
© 2025 All rights reserved
