[Adopted 7-23-1969 as Ch. 71, Art. I, of the 1969 Code]
Every person, partnership, association, corporation or other legal entity owning or claiming to own any tangible personal property located in or on any premises in the Borough of Eatontown (except in or on a warehouse premises of any person, partnership, association, corporation or other legal entity engaged in the business of storing goods for hire) and who desires to transport or remove the same or cause the same to be transported or removed so that the whole or a substantial part thereof will be transported from such premises in or on which it is located, shall, in person or by an agent duly appointed for such purpose, first make written application to the Borough Collector of Taxes. Said written application shall contain:
A. 
The name and address of the truckman or person who is to transport or remove such property.
B. 
The name and address of the person owning or claiming to own such property.
C. 
The address of the premises from which, and the address of the premises to which, such property is to be transported or removed; and if either or both such premises be not designated by an address, then in lieu thereof such premises shall be clearly identified in the application.
D. 
A description of the whole or substantial part of the property to be transported or removed, described with such particularity as will enable the Borough Collector of Taxes to identify the same, as well as the portion or quantity to be transported or removed.
The written application required by § 293-1 hereby shall be made between the hours of 9:00 a.m. and 4:00 p.m. on any day except holidays, Sundays and Saturdays; provided, however, that in case of a bona fide emergency, such application may be made at any time.
Upon the filing of the written application required by § 293-1 hereof, it shall be the duty of the Borough Collector of Taxes to ascertain forthwith the total amount of taxes due that has been charged or assessed against the person owning or claiming to own the tangible personal property sought to be removed or transported and which have not been paid at the time of the making of such application, together with the interest and any other charges thereon, and to notify the applicants of the total amount due for such taxes, interest and other charges. When such application is made during or after the period provided by statute for the assessment of taxes for any year, the person, partnership, association, corporation or other legal entity owning or claiming to own the tangible personal property to be transported or removed shall be liable to pay not only the taxes previously assessed and unpaid, but also taxes thereon for the year for which assessment is being made at the time of the making of such application, and in the event the tax rate of the Borough for the year for which assessment is being made at the time of said application be not then determined, then the tax rate used to determine the taxes for the year prior to that for which the assessment is being made shall, for the purposes of this article be the rate used by the Collector to determine the taxes for which the assessment is then being made.
Upon payment of the taxes, interest and other charges specified in § 293-3 hereof, the Borough Collector of Taxes shall forthwith, and without costs therefor, issue a permit for the transportation or removal applied for. No such permit shall be issued by the Collector unless and until such taxes, interest and other charges have been paid in full; provided, however, that if the person owning or claiming to own such property has a right to appeal the assessment for any year or years included in the amount owned as determined hereby and files with the Tax Collector a notice in writing, duly verified under oath, that it is intended to appeal the same, then in lien of paying the taxes, interest and other charges for the year or years to be appealed, the person owning or claiming to own said property shall furnish to the Tax Collector a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this state, which bond shall be in quintuplicate, the amount of the taxes, interest and other charges determined for the year or years to be appealed, but in no case for less than the amount of $100 and which bond shall be conditioned for the payment, within two years from the date of the bond, of the taxes, interest and other charges found to be due as of the date actual payment thereof is made, and provided further that all taxes, interest and other charges found to be due as of the date actual payment thereof is made, and provided further that all taxes, interest and costs as to which no such right of appeal as aforesaid must be paid forthwith.
The permit herein provided for shall be made in quadruplicate. The original shall be delivered to the applicant, the first copy to the Police Department of the Borough of Eatontown, the second copy to the Tax Collector of the taxing district to which such tangible personal property is to be transported or removed, if such taxing district be in this state, and the third copy shall be retained by the Tax Collector issuing the permit and shall be filed in the Tax Collector's office as a public record.
Nothing contained in this article shall be construed so as to require any owner of any tangible personal property described and excepted by N.J.S.A. 40:52A-9[1] as at any time hereinafter amended or supplemented, to apply for or obtain any permit required by this article.
[1]
Editor's Note: N.J.S.A. 40:52A-9 was repealed by L. 1970, c.299.
Each and every person, partnership, association, corporation or other legal entity violating any of the clauses, provisions, terms or sections of this article shall, upon conviction thereof, forfeit and pay a fine of not more than $50 or be imprisoned not to exceed 90 days, or both.