N.J.S.A. 40:52-1.2 permits a municipality to require, by adoption of
an ordinance, that an applicant for certain permits pay any property taxes
and assessments due on the property if the applicant is the owner of the property
whereon the activity is to be conducted and also to provide for the revocation
or suspension of those permits upon the owner's failing to pay taxes
due on the property for at least three consecutive quarters. Further, the
statute requires that the permit shall be restored upon payment of the overdue
taxes or assessments to the municipality.
Pursuant to N.J.S.A. 40:52-1.2, the provisions of this chapter shall
not apply to or include any alcoholic beverage license or permit issued pursuant
to the New Jersey Alcoholic Beverage Control Act, N.J.S.A. 33:1-1 et seq.