[Adopted 2-4-1997 by Ord. No. 1043-97 (Ch. 167, Art. V, of the 1993 Code)]
The Tax Collector is hereby authorized and directed to charge 8% per annum on the first $1,500 of taxes becoming delinquent after due date, and 18% per annum on any amount of taxes in excess of $1,500 becoming delinquent after due date, and if a delinquency in excess of $10,000 (tax and interest) remains in arrears beyond December 31, a penalty of 6% of the amount of delinquency shall be charged.
No interest shall be charged if payment of any current tax installment is made within the tenth calendar day following the date upon which the tax installment became due, before 5:00 p.m.
[Amended 5-17-2011 by Ord. No. 1493-11]
Any payment not made in accordance with Subsection B of this section shall be charged interest from the tax due date.
With respect of a tax sale certificate, when the taxes, interest and cost shall be between $200 to $4,999, an additional sum equal to 2% of such amount to be paid shall be added to the amount to be paid; when the taxes, interest and costs shall be between $5,000 to $9,999, an additional sum equal to 4% of such amount to be paid shall be added to the amount to be paid; and when the taxes, interest and cost are $10,000, or higher, an additional sum equal to 6% of such amount to be paid shall be added to the amount to be paid and when on the close of the year on delinquencies over $10,000, tax and interest included, an additional sum equal to 6% of such amount to be paid be added to the amount to be paid. These charges shall also apply to all existing certificates held by the Township and as of January 1, 1996, also apply to certificates held by outside lienholders.
In case of the destruction or loss of a tax title certificate which was issued at a tax sale held in the Township of Hazlet and the municipality is the lawful owner thereof, the Collector of Taxes, the Receiver of Taxes or the person lawfully charged with the collection of taxes in the municipality shall issue and execute a new certificate of tax sale in place of the one which has been destroyed or lost, provided that he or she shall have been duly authorized so to do by a resolution of the governing body of Hazlet Township; and provided, further, that said original tax sale certificate had been issued at least two years prior thereto. There shall appear on the new certificate a statement that it is a duplicate of the original one which was destroyed or lost and the date of said original certificate and the date of the tax sale upon which it issued and the name and title of officer who issued same. A fee of $100 will be charged for a duplicate tax sale certificate.
[Added 6-10-1997 by Ord. No. 1053-97; amended 2-3-2009 by Ord. No. 1452-09]
The charge for the first duplicate copy of a tax bill and for each subsequent copy of the same tax bill requested by the same institution/person in the same tax year shall be in accordance with N.J.S.A. 54:4-64. All those not governed by N.J.S.A. 54:4-64, will be assessed a charge for each duplicate copy of tax bill and for receipt requests without tax bill in accordance with Article I of Chapter 196 of the Township Code.
[Amended 9-18-2001 by Ord. No. 1189-01]
In the event that an original certificate of tax sale is lost after redemption, the Tax Collector is hereby authorized to charge a fee of $25 for the certification of redemption of the original certificate of tax sale.
Copies of the notice of a tax sale shall be set up in five of the most public places in the municipality, and a copy of the notice shall be published in a newspaper circulating in the municipality, once in each of the four calendar weeks preceding the publication, notice to the property owner and to any person or entity entitled to notice of foreclosure pursuant to Section 20 of P.L. 1948 c. 96 (N.J.S.A. 54:5-104.48) may be given by regular or certified mail, the costs of which shall be added to the cost of the sale in addition to those provided in N.J.S.A. 54:5-38, not to exceed $25 for each set of notices for property mailed by the Tax Collector.
[Added 9-18-2001 by Ord. No. 1189-01]