City of Long Branch, NJ
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2024-02-28
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Part II: General Legislation
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Chapter 306 Taxation
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Article II Payment of Delinquent Taxes
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 6 Affordable Housing Agency
- Ch 7 Third-Party Payroll Disbursement
- Ch 8 Americans With Disabilities Act Committee
- Ch 10 (Reserved)
- Ch 15 Cable Television Commission
- Ch 17 Energy Aggregation Program
- Ch 19 Contracts
- Ch 21 Court, Municipal
- Ch 25 Defense and Indemnification
- Ch 29 Education, Board of
- Ch 32 Emergency Management Council
- Ch 35 Environmental Commission
- Ch 38 Ethics, Code of
- Ch 41 Fair Housing Task Force
- Ch 45 Fire Department
- Ch 53 Historian
- Ch 56 Housing Authority
- Ch 59 Human Relations Commission
- Ch 62 Industrial and Economic Development Committee
- Ch 66 Landlord-Tenant Review Board
- Ch 69 Land Use Procedures
- Ch 70 Mutual Aid
- Ch 72 Parking Authority
- Ch 75 Personnel
- Ch 78 Police Department
- Ch 84 Self Insurance Fund
- Ch 87 Senior Citizen Affairs, Department of
- Ch 90 Sewage Authority
- Ch 94 Urban Enterprise Zone
- Part II: General Legislation
- Ch 100 Alarms
- Ch 103 Alcoholic Beverages
- Ch 104 Cannabis, Licensed Businesses
- Ch 105 Raffles
- Ch 106 Amusements
- Ch 109 Animals
- Ch 110 Balloons, Intentional Release of
- Ch 111 Plastic, Single-Use
- Ch 114 Beach Clubs
- Ch 116 Beaches
- Ch 117 Municipal Swim Pool Complex
- Ch 119 Bicycles
- Ch 123 Boardinghouses
- Ch 125 Brush, Grass and Weeds
- Ch 128 Buildings, Design of
- Ch 130 Buildings, Numbering of
- Ch 134 Burning, Outdoor
- Ch 140 Cesspools
- Ch 147 Construction Codes, Uniform
- Ch 150 Curfew
- Ch 158 Drug-Free Zones
- Ch 166 Fees
- Ch 170 Firearms
- Ch 173 Fire Prevention
- Ch 177 Flood Damage Prevention
- Ch 181 Food Establishments, Retail
- Ch 185 Garage Sales
- Ch 189 Graffiti
- Ch 193 Hazardous Substances
- Ch 195 Heavy Equipment Use
- Ch 197 Hotels and Multiple Dwellings
- Ch 203 Insurance
- Ch 206 Landscapers, Licensing of
- Ch 209 Laundries, Coin-Operated
- Ch 212 Library
- Ch 213 Light Pollution
- Ch 215 Littering
- Ch 218 Loitering
- Ch 221 Maps
- Ch 224 Marriage Licenses
- Ch 227 Massage Parlors and Body Art Establishments
- Ch 230 Mercantile Licenses
- Ch 235 Noise
- Ch 238 Nuisances, Public Health
- Ch 244 Parking Lots and Meters
- Ch 247 Parks
- Ch 250 Secondhand Dealers
- Ch 253 Peace and Good Order
- Ch 256 Peddling and Soliciting
- Ch 262 Property Maintenance
- Ch 264 Public Payphones
- Ch 265 Public Property
- Ch 269 Redevelopment
- Ch 271 Rental Property
- Ch 276 Sales, Special
- Ch 279 Security
- Ch 284 Signs
- Ch 290 Soil Removal
- Ch 293 Solid Waste and Recycling
- Ch 296 Storm Sewers
- Ch 297 Streets and Sidewalks
- Ch 298 Street Vacation Requests
- Ch 300 Subdivision of Land
- Ch 303 Swimming Pools
- Ch 306 Taxation
- Ch 306 Art II Payment of Delinquent Taxes
- § 306-4 Delinquency charges.
- § 306-5 Tax sale certificates.
- § 306-6 Exemption from interest.
- § 306-7 Installments due on legal holidays or when office is closed.
- § 306-8 Definitions.
- Ch 307 Taxation: Cannabis Transfer Tax and User Tax
- Ch 308 Taxicabs
- Ch 312 Tennis Courts
- Ch 316 Towing
- Ch 319 Trees
- Ch 320 Renewable Energy Systems
- Ch 322 Vehicles, Abandoned
- Ch 325 Vehicles and Traffic
- Ch 330 Vehicles and Boats, Sale of
- Ch 332 Vehicles, Storage of
- Ch 345 Zoning
- Appendix
- Ch A350 Cable Television Franchise
- Ch A351 Telephone Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 8-27-1991 by Ord. No. 29-91]
The Tax Collector is hereby authorized and directed
to charge 8% per annum on the first $1,500 of taxes becoming delinquent
after the due date and 18% per annum on any amount of taxes in excess
of $1,500 becoming delinquent after the due date, and if a delinquency
is in excess of $10,000 and remains in arrears after December 31,
an additional penalty of 6% shall be charged against the delinquency,
all such payments to be calculated from the date the tax, assessment
or charges were payable until the date of actual payment. This shall
apply to all existing tax title certificates held by the City of Long
Branch.
As to tax sale certificates, the Tax Collector
is hereby authorized and directed to collect 2% when the taxes, interest
and costs shall exceed the sum of $200. When the taxes, interest and
costs shall exceed the sum of $5,000, such additional sum shall be
equal to 4% of such amount paid; and when that sum exceeds $10,000,
such additional sum shall be equal to 6% of such amount paid. This
shall apply to all existing tax sale certificates held by the City
of Long Branch.
No interest shall be charged if payment of any
installment is made within the the calendar day following the date
upon which the same became payable.
Should the date upon which any installment becomes
due fall on a date which is a legal holiday or a date when the office
of the Tax Collector is not open for business for the day, no interest
shall be charged if payment for such installment is made on the first
business day thereafter.
As used in this article, the following terms
shall have the meanings indicated:
The sum of all taxes, assessments and municipal charges due
on a given parcel of property covering any number of quarters or years.
