Bill Text: NJ A4016 | 2012-2013 | Regular Session | Introduced
Bill Title: Permits municipalities to enter into shared service agreement for tax assessment.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2013-04-25 - Introduced, Referred to Assembly Housing and Local Government Committee [A4016 Detail]
Download: New_Jersey-2012-A4016-Introduced.html
Sponsored by:
Assemblyman JACK M. CIATTARELLI
District 16 (Hunterdon, Mercer, Middlesex and Somerset)
SYNOPSIS
Permits municipalities to enter into shared service agreement for tax assessment.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning shared municipal tax assessors and amending P.L.1967, c.180 and P.L.2007, c.63.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1967, c.180 (C.40:48B-14) is amended to read as follows:
1. The governing bodies of any two or more municipalities may, by substantially similar resolutions duly adopted by each of such governing bodies within six calendar months after the first such resolution is adopted, establish and maintain the office of joint municipal tax assessor to assess real and personal property for taxation within each of the respective municipalities joining hereunder; provided, however, that after the effective date of P.L. , c. (pending before the Legislature as this bill), the office of joint municipal tax assessor shall only be established pursuant to a shared service agreement under the "Uniform Shared Services and Consolidation Act," P.L.2007, c.63 (C.40A:65-1 et seq.).
(cf: P.L.1995, c.356, s.3)
2. Section 4 of P.L.2007, c.63 (C.40A:65-4) is amended to read as follows:
4. a. (1) Any local unit may enter into an agreement with any other local unit or units to provide or receive any service that each local unit participating in the agreement is empowered to provide or receive within its own jurisdiction, including services incidental to the primary purposes of any of the participating local units. In the case of a county which assumes the duties and responsibilities for the assessment of property for purposes of taxation on behalf of each municipality in the county, that county may act as a local unit providing a service to other participating local units.
(2) Notwithstanding any law, rule or regulation to the contrary, any agreement between local units for the provision of shared services shall be entered into pursuant to sections 1 to 37 of P.L.2007, c.63 (C.40A:65-1 et al.); provided, however, that agreements regarding shared services that are otherwise regulated by statute, rule, or regulation are specifically excluded from sections 1 to 37 of P.L.2007, c.63 (C.40A:65-1 et al.).
(3) The board is authorized to render a decision in the determination of the statutory basis under which a specific shared service is governed.
b. Any agreement entered into pursuant to this section shall be filed, for informational purposes, with the Division of Local Government Services in the Department of Community Affairs, pursuant to rules and regulations promulgated by the director.
(cf: P.L.2007, c.63, s.4)
3. This act shall take effect immediately.
STATEMENT
This bill would permit municipalities to enter into an agreement to share a municipal tax assessor, under the shared service provisions of the "Uniform Shared Services and Consolidation Act," sections 4 through 13 of P.L.2007, c.63 (C.40A:65-4 through C.40A:65-13). This bill aligns the law with the "Uniform Shared Services and Consolidation Act" in order to provide municipalities with a more flexible and cost-effective means of sharing a tax assessor.
The bill also permits a county to assume the duties of tax assessment for each of its constituent municipalities, also under the provisions of the "Uniform Shared Services and Consolidation Act."
