[Adopted 11-22-60 by Ord. No. 104]
All tangible household personal property and personal effects
located within the Borough of Avon-by-the-Sea shall not be assessed
and taxed.
This Article shall apply to taxes on tangible personal property
and personal effects due and payable in the year 1962, 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 1962; 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, 1962, 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have accrued thereon under any provisions of law amended or repealed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, 1962, 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 Monmouth County.