Pursuant to N.J.S.A. 54:4-1.3, there shall be
an annual municipal service fee imposed upon manufactured homes installed
in a mobile home park as provided for in the Manufactured Home Taxation
Act, N.J.S.A. 54:4-1.2. The purpose of the municipal service fee is
to pay the Township a reasonable payment for services rendered to
the owners of the manufactured homes.
The terms "manufactured homes," "mobile home
park" and "municipal service fee" shall be precisely as they appear
and are defined in N.J.S.A. 54:4-1.4.
[Amended 7-3-2000 by Ord. No. 1372-2000]
A. The quarterly payment as provided herein shall be
based upon the number of units for which a temporary certificate of
occupancy (TCO) or a certificate of occupancy (CO) has been issued
in the previous quarter.
B. The municipal service fee shall be prorated as necessary
in order to account for vacancies in the mobile home park. A vacancy
shall only occur when a pad site has no structure upon it, not when
an existing structure is uninhabited. It shall be the obligation of
the mobile home park owner to notify the Collector of any vacancies,
in writing. The removal of any property from its obligation to pay
a municipal service fee shall become effective in the following quarter
after the written notice of vacancy is received and verified by the
Collector.
[Amended 7-3-2000 by Ord. No. 1372-2000; 6-2-2008 by Ord. No. 1624-2008]
A. Purpose. The intent and purpose of the creation of
the municipal service fee is consistent with and pursuant to N.J.S.A.
54:4-1.2 et seq. The formula establishing the fee is intended to create
an amount paid to the municipality which fairly represents the cost
the municipality provides in services to the mobile home park and
reduces therefrom the extent to which taxes are assessed and levied
pursuant to Title 54, Taxation, of the New Jersey Statutes against
the land and improvements thereto.
B. Computation of annual adjustment. The municipal service
fee shall be adjusted, effective July 1, 2008, by an amount equivalent
to the same annualized percentage increase in the municipal local
purpose tax for the 2008 budget year or from the existing fee of $26
per month to $29.08 per month. Thereafter, as of July 1 of each and
every subsequent year, the municipal service fee shall be adjusted
by an amount equivalent to the annualized increase or decrease, as
the case may be, in the municipal local purpose tax for that budget
year as compared to the year immediately preceding.
C. Annual review and adjustment. The municipal service
fee shall be reviewed and adjusted annually, if necessary, and automatically
by applying the above formula and without any further action being
required by the Township Committee. The implementation of said annual
adjustment shall be the responsibility of the Township Administrator,
in conjunction with the Tax Collector, and shall be recorded on a
document entitled "Annual Adjustment in Municipal Service Fee" for
the given year, which shall be maintained on file in the office of
the Township Clerk.
In the event that the owner of a mobile home
park fails to remit the municipal service fee collected from the owners
of a manufactured home located in the mobile home park, such owner
of the mobile home park shall be liable to the Township for the municipal
service fee, together with the interest thereon, together with all
necessary and reasonable costs incurred by the Township to collect
the municipal service fee, including without limitation title search
fees, attorney's fees, administration costs and filing fees.
The municipal service fee established for each
mobile home park shall be allocated equally among all owners of the
manufactured homes located in such park.
The mobile home park owner shall annually, no
later than July 30 of the pretax year, advise each manufactured homeowner
of his/her prorated share of the municipal service fee payable during
the subsequent year.