[HISTORY: Adopted by the Board of Commissioners of the Borough of
Longport as indicated in article histories. Amendments noted where applicable.]
[Adopted 1-18-1961]
All tangible household personal property and personal effects located
within the Borough of Longport 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or repealed hereby; nor shall this article invalidate any assessments or affect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 Atlantic County.
[Adopted 2-4-1987[1]]
[1]
Editor's Note: This measure is readopted annually by the Board
of Commissioners. The date and text of the most recent legislation is on file
in the office of the Borough Clerk.
Beginning April 1, 1987, and thereafter until changed by resolution
of this Board, the rate of interest to be paid for the nonpayment of taxes
on or before the date they become due is hereby fixed at the rate of 8% per
annum on the first $1,500 of delinquency and 18% per annum on any amount in
excess of $1,500, to be collected with the taxes as they become delinquent.
The Tax Collector of the Borough of Longport is hereby authorized and directed
to waive the payment of said interest for a period of 10 days after the date
when said taxes would become delinquent.
