Township of Delanco, NJ Chapter 256 Taxation

[HISTORY: Adopted by the Township Committee of the Township of Delanco as indicated in article histories. Amendments noted where applicable.]

Article I Disabled Veterans Property Tax Exemption

[Adopted 10-7-2013 by Ord. No. 2013-10]

§ 256-1 Exemption established.

A. A one-hundred-percent disabled veteran who qualifies for tax exemption based upon same pursuant to N.J.S.A. 54:4-3.30, is encouraged to apply for tax exemption as soon as he or she becomes eligible.

B. Upon receipt of an application for full tax exemption based upon one-hundred-percent disabled veteran status, the Tax Assessor and the Tax Collector shall review the application and, if in order, shall grant same from the date that the application is received by the Delanco Tax Assessor or Tax Collector's office and going forward.

[Amended 12-19-2022 by Ord. No. 2022-14]

C. Neither the Township Committee, Assessor or Collector may waive the provisions of this article, and the applicant may not receive refunds for years prior to the year of application, even if the applicant may have qualified in years prior. The applicant has an affirmative obligation to apply for the exemption.

§ 256-2 Fees.

[Added 4-2-2018 by Ord. No. 2018-7]

A. Redemption calculations.

(1) The Tax Collector shall provide to any party entitled to redeem a tax lien certificate pursuant to N.J.S.A. 54:5-54 two calculations of the amount required for redemption within a calendar year at no cost. The Tax Collector shall charge a fee of $50 for each subsequent calculation requested of the Tax Collector. A request for a redemption calculation shall be made in writing to the Tax Collector. It is the intent of this section to comply with N.J.S.A. 54:5-54.

(2) The Tax Collector shall provide to any party holding a tax lien certificate the calculation of the amount due to redeem the tax lien required and shall charge a fee of $50 for each calculation. Any request for a redemption calculation shall specify the date to be used for the calculation. Neither the Tax Collector nor the Township shall be liable for an incorrect calculation. The fee paid to the Township shall not become part of the lien and shall not be passed on to any party entitled to redeem the tax lien certificate pursuant to N.J.S.A. 54:5-54. It is the intent of this section to comply with N.J.S.A. 54:5-97.1.

B. Duplicate tax bills. The fee for the Tax Collector to provide an initial duplicate copy of a tax bill shall be $5. The fee for the Tax Collector to provide each subsequent copy of a tax bill for the same tax year requested by the same person or entity shall be $25. It is the intent of this section to comply with N.J.S.A. 54:4-64(d).

C. Mailing notice of tax sale. Before the Tax Collector conducts a tax sale, copies of the notice of the tax sale shall be posted in five of the most public places in the Township, and notice shall be mailed once in at least two of the preceding four calendar weeks preceding the calendar week containing the day appointed for the sale. Notice to the property owner and to any person or entity entitled to notice of foreclosure pursuant to N.J.S.A. 54:5-104.48 shall be given by regular or certified mail. The Tax Collector shall add to the cost of the sale, in addition to those provided in N.J.S.A. 54:5-38, the amount of $25 for each notice mailed for a particular property. It is the intent of this section to comply with N.J.S.A. 54:5-26.