In which local government form are assessors appointed by the governing body?

In the Township Form of local government in New Jersey, assessors are appointed by the governing body. This structure allows the governing body, which consists of elected officials, to have direct oversight and influence in the selection of the tax assessor, ensuring that the individual appointed aligns with the community's values and governance strategies.

In contrast, the other forms of local government often have different mechanisms for appointing assessors. For example, the City-Mayor Council Form may have a different system where the mayor or council could have varying levels of influence depending on local charter provisions. In the Borough Form, the assessors may be appointed in a manner that involves the mayor or borough council but often reflects a different governance structure. The Village Form typically has its own set of rules and responsibilities that may not directly align with the governing body’s appointment authority in the same way as in the Township Form.

Understanding these distinctions is crucial for recognizing how local governments operate in New Jersey and the implications for property assessment and taxation administration.