[HISTORY: Adopted by the Township Committee
of the Township of Kingwood as indicated in article histories. Amendments
noted where applicable.]
[Adopted 4-24-1961]
All tangible household personal property and
personal effects located within the Township of Kingwood shall not
be assessed and taxed.
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of law amended or repealed hereby, nor shall this Article invalidate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.
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 Hunterdon
County.
[Adopted 10-19-1987 by Ord. No. 5-8-87]
[1]
Editor's Note: Former Art. II, Home Improvement
Exemption, adopted 12-20-1982 by Ord. No. 4-8-82, was repealed 12-20-1993
by Ord. No. 8-20-93.
A.
Any applicant for a permit, license, approval or relief
used or usable in connection with a designated parcel of real property
located in the Township of Kingwood shall submit proof with such application
that all real estate tax installments assessed and payable against
such real property have been paid in accordance with N.J.S.A. 54:4-66.
B.
No permit, license, approval or relief used or usable
in connection with a designated parcel of real property located in
the Township of Kingwood shall be issued by any board, body, officer
or employee of the Township of Kingwood unless all real estate tax
installments assessed and payable against such real property have
been paid in accordance with N.J.S.A. 54:4-66.
