Borough of Essex Fells, NJ
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2023-11-21
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Part II: General Legislation
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Chapter 257 Taxation
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Boards, Committees and Commissions
- Ch 10 Vehicles and Traffic
- Ch 11 Checks, Signing of
- Ch 16 Claims Approval
- Ch 22 Court, Municipal
- Ch 29 Fire Department
- Ch 38 Officers and Employees
- Ch 44 Personnel Policies
- Ch 49 Police Department
- Part II: General Legislation
- Ch 66 Alarm Systems
- Ch 72 Alcoholic Beverages
- Ch 78 Animals
- Ch 89 Buildings, Numbering of
- Ch 94 Burning, Open
- Ch 102 Certificates of Continuing Occupancy
- Ch 103 Construction Codes, Uniform
- Ch 105 Deer Hunting
- Ch 109 Disorderly Persons
- Ch 115 Drug-Free Zones
- Ch 118 Dumpsters
- Ch 125 Fees
- Ch 127 Fertilizer
- Ch 129 Filming
- Ch 130 Firearm and Bow and Arrow Discharges
- Ch 135 Fire Prevention
- Ch 141 (Reserved)
- Ch 142 Floodplain Management
- Ch 152 Food Establishments
- Ch 154 Garage Sales
- Ch 155 Generators
- Ch 156 Grading
- Ch 158 Hazardous Substances
- Ch 163 (Reserved)
- Ch 170 Land Development
- Ch 172 Landscaping and Tree Removal Registration
- Ch 176 Littering
- Ch 178 Lot Surface Drainage
- Ch 185 Noise
- Ch 194 Parks and Recreation Areas
- Ch 200 Peddling and Soliciting
- Ch 204 Portable Storage Units
- Ch 205 Property, Abandoned
- Ch 206 Property Maintenance
- Ch 209 Records, Public Access to
- Ch 215 Sanitation
- Ch 221 Sewer Charges
- Ch 223 Short-Term Rentals
- Ch 225 Smoking
- Ch 228 Soil Removal and Relocation
- Ch 232 Solid Waste
- Ch 237 Stormwater Control
- Ch 241 Stormwater Management
- Ch 247 Streets and Sidewalks
- Ch 250 Street Vacations
- Ch 252 Swimming Pools
- Ch 257 Taxation
- Ch 257 Art I Tangible Household Personal Property Exemption
- § 257-1 Nontaxable property.
- § 257-2 Taxes affected.
- Ch 264 Trailers, Campers and Boats
- Ch 269 Trees
- Ch 281 Water Emergencies
- Ch 286 Water System
- Appendix
- Ch A295 Cable Television Franchise
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[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.
