In the method of assessor selection for small municipalities, who primarily appoints the assessor?

In small municipalities in New Jersey, it is primarily the mayor who is responsible for appointing the assessor. This process allows for a direct link between the executive branch of the local government and the assessment process, ensuring that the appointed assessor aligns with the mayor's vision for property valuation and tax policy. The mayor's role in this appointment underscores the importance of local governance and accountability in property assessment matters.

Other potential appointing bodies, such as the municipal council, county executive, or board of trustees, do not hold the same level of authority or designated responsibility for selecting the assessor in the context of small municipalities. These roles typically handle broader legislative or oversight responsibilities rather than direct appointments related to property assessment. Understanding the structure of local governance helps clarify how property assessment officials are selected and what influences their appointments.