Township of Mansfield, NJ
Burlington County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Committee of the Township of Mansfield as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-7-1961[1]]
[1]
Editor's Note: The preamble of this ordinance read as follows:   "Whereas, as provided in Chapter 51, Laws of 1960 of the State of New Jersey, the governing body of the municipality within which tangible household personal property and personal effects, in which located, is given the option and authority to determine, by ordinance, not to assess and tax said tangible household personal property and personal effects, in which event, such property shall not be assessed and taxed so long as the ordinance is in effect:"

§ 54-1 Property exempt.

All tangible household personal property and personal effects located within the Township of Mansfield shall not be assessed and taxed.

§ 54-2 Applicability.

This article shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962 and thereafter so long as this article shall be in effect, and shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1962, nor shall this article affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this article or upon January 1, 1962, or during the period between said dates.

§ 54-3 Repealer.

All ordinances or parts of ordinances inconsistent herewith are hereby repealed.

§ 54-4 Filing of copies.

A certified copy of this article shall be filed with the Division of Taxation in the Department of the Treasury of the State of New Jersey and with the County Board of Taxation of Burlington County.

§ 54-5 When effective,

This article shall take effect immediately upon its final passage and publication as required by law, subject to the provisions herein contained.
[Adopted 8-7-1961[1]]
[1]
Editor's Note: The preamble of this ordinance read as follows:   "Whereas, as provided in Chapter 9 of the Laws of 1961 of the State of New Jersey, the governing body of the municipality is given the option and authority to order and direct that exemptions claimed by citizens and residents of the Township of Mansfield, 65 or more years, having an income not in excess of $5,000 per year and allowed for the year 1961, shall operate to reduce the taxable valuations for 1961, and the financial position of the Township of Mansfield will not thereby be impaired:"

§ 54-6 Persons exempt; qualification.

A. 
Every person, a citizen and resident of this state of the age of 65 or more years, having an income not in excess of $5,000 per year and residing in a dwelling house owned by him which is a constituent part of his real property, shall be entitled, annually, on proper claim being made therefor, to a senior-citizen's deduction against the tax or taxes assessed against such real property to an amount not exceeding the amount of said tax, or the sum of $80, whichever is the lesser, but no such deduction from taxes shall be in addition to any other deduction or exemption from taxes to which said person may be entitled.
B. 
For the purposes of this article, the income of a married person shall be deemed to include an amount equal to the income of the spouse during the applicable income year, except for such portion of that year as the two were living apart in a state of separation, whether under judicial decree or otherwise.

§ 54-7 Financial position of Township not impaired.

The financial position of the Township of Mansfield for the year 1961 will not be impaired by the exemption so claimed.

§ 54-8 Operation of exemption.

The exemption claimed and to be allowed for the year 1961 shall operate to reduce the taxable valuations of real property for the year 1961 in the Township of Mansfield.

§ 54-9 Applications.

All applications for exemption under this article for the tax year 1961 may be filed on or before July 1, 1961, and all applications for exemption in subsequent tax years may be filed on or before November 1 of the pretax year. Such applications shall be on forms prescribed by the Director, Division of Taxation in the Department of the Treasury of the State of New Jersey.

§ 54-10 Repealer.

All ordinances or parts of ordinances inconsistent with the provisions of this article are hereby repealed.

§ 54-11 When effective.

This article shall take effect immediately upon its final passage and publication as required by law, subject to the provisions herein contained.