All tangible household personal property and
personal effects located within the Borough of Paulsboro shall not
be assessed and taxed.
This ordinance 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 ordinance 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 ordinance
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provisions of law amended or repealed hereby, nor shall this is ordinance
invalidate any assessments or affect any proceedings for the enforcement
thereof pending upon the effective date of this ordinance or upon
January 1, 1962, or during the period between said dates.
All ordinances or parts of ordinances 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 Gloucester County.
This ordinance shall take effect immediately
upon its final passage and publication as required by law, subject
to the provisions herein contained.