Borough of Essex Fells, NJ
Essex County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Mayor and Council of the Borough of Essex Fells as indicated in article histories. Amendments noted where applicable.]
[Adopted 3-15-1961 by Ord. No. 328 (Ch. 3.08 of the 1992 Code)]
Tangible household personal property and personal effects located within the Borough shall not be assessed and taxed for the year 1962 or thereafter so long as the ordinance codified in this article is in effect.
This article shall apply to taxes on all tangible household personal property and personal effects which would otherwise be due and payable in the year 1962 or thereafter and shall not affect the lien of or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made with respect to taxes levied for any year prior to 1962, nor shall this article affect the legal authority to collect any taxes due and payable prior to January 1, 1962, or any interest or penalties accrued thereon or which may accrue thereon under any provisions of law amended or repealed by this article, nor shall this article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of the ordinance codified in this article or prior to January 1, 1962.