Concerns certification of tax collectors.

This bill establishes new certification requirements for tax collectors in New Jersey municipalities. It mandates semi-annual exams covering lien enforcement, tax collection procedures, and municipal fiscal practices, requiring applicants to meet specific education (e.g., four-year degree or equivalent experience) and training (Municipal Tax Collection I-III courses) criteria. Tax collectors serving municipalities using the State fiscal year must now complete a separate State fiscal year certification course ($250 fee) and receive a special endorsement on their certificate. The law directly affects current and prospective tax collectors, with municipalities operating under the State fiscal year unable to appoint uncertified individuals for these roles.