New Jersey Certified Tax Collector II Practice Exam

How are payments allocated?

Tax Collector's discretion only. Directed by resolution only. Tax Collector's discretion or directed by resolution. Pro rata to all parcels.

Correct Answer:

Tax Collector's discretion or directed by resolution.

Explanation:

Payments are allocated to the amounts owed on the tax accounts based on two allowed paths: the tax collector’s discretion or a directive from a municipal resolution. This means the collector can apply a payment wherever they determine is appropriate within the account (to principal, interest, penalties, or costs on a parcel), unless the governing body has issued a resolution specifying a particular allocation order. It isn’t restricted to a single method, and it isn’t required to spread payments pro rata across all parcels. In practice, a payment could be applied to a specific parcel or tax year if the resolution directs that, or the collector can decide the allocation based on policy.

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