N.J. Stat. § 40:78-4: Village collector to succeed township collector

The governing body of the village may appoint a collector for the village who shall have all the powers, duties, privileges and liabilities by law conferred upon or required of the township collector. The township collector shall, immediately on the appointment of the village collector, deliver to the village collector all books, papers, vouchers, moneys and assets of the township and of the village in his hands as collector.