Principles of Municipal Tax Collection I

This introductory course is designed as an introduction to municipal tax collection, and the basic duties and responsibilities of the municipal tax collector.
Major areas of instruction include the statutory basis and institutional framework for local government in New Jersey, duties of the assessor and county tax board, assessments for improvements, tax searches, and searches for improvements. The tax collector's duties are covered with regard to billing, cashiering, and reports. The office and duties of the municipal treasurer, treasurer of school monies, and utility collector also are discussed. The course includes hands-on calculations. A review and final exam are given. Students should bring a 12-digit calculator beginning on the first day of class.