[Adopted 7-9-1963]
All tangible household personal property and
personal effects located within the Township of Pilesgrove 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 1964, 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 1964, 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, 1964, 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provisions of law amended or repealed hereby; nor shall this article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, 1964, 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 Salem
County.
