[1966 Code § 17-1]
Pursuant to Chapter 51, Laws of 1960, all tangible household
personal property and personal effects located within the Borough
shall not be assessed and taxed for the year 1962 and thereafter.
[1966 Code § 17-2]
This Chapter shall apply to taxes on tangible household personal
property and personal effects due and payable in the year 1962 and
thereafter so long as this Chapter 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 Chapter 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or repealed hereby. This Chapter shall not invalidate any assessments
or affect any proceedings of the enforcement thereof pending upon
the effective date of January 1, 1962.
The power to exempt personal property from taxation is contained
in N.J.S.A. 54:4-16.
[1966 Code § 17-3]
A certified copy of this Chapter 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.
[Ord. No. 2013-07]
The Legislature of the State of New Jersey has determined that various statutes authorized by Article VIII, Section 1, Paragraph 6 of the New Jersey Constitution permitting municipalities to grant for periods of five years exemptions or abatements, or both, from taxation in areas in need of rehabilitation have proven to be effective in promoting construction and rehabilitation of residential and commercial and industrial structures in areas threatened with economic and social decline. In response, the Legislature adopted Chapter 441 of the Laws of 1991 (C. 40A:21-1 et seq.)(the "Act") to consolidate and make more coherent the most useful features of those statutes. The Borough of Belmar makes known its intention to utilize the tax exemption provisions authorized by Article VIII, Section 1, Paragraph 6 of the New Jersey Constitution, as enacted through the provisions of the Act, to authorize five-year exemptions for improvements to dwellings, construction of new dwellings, improvements to, conversion of structures to and construction of multiple dwellings, improvements to and construction of commercial and industrial structures.
[Ord. No. 2013-07]
As used in this section the following terms shall have the meanings
indicated:
Shall mean a duration of time comprising 365 days, or 366 days when the included month of February has 29 days, that commence on the date that an exemption for a project becomes effective pursuant to Section 16 of the Act and subsection 30-4.13 of this section.
Shall mean a portion or all of a municipality which has been
determined to be an area in need of rehabilitation or redevelopment
pursuant to the "Local Redevelopment and Housing Law," P.L. 1992,
c.79 (C. 40A:12A-1 et seq.), a blighted area as determined pursuant
to the "Blighted Areas Act," P.L. 1949, c.187 (C. 40:55-21.1 et seq.),
or which has been determined to be in need of rehabilitation pursuant
to P.L. 1975, c.104 (C. 54:4-3.72 et seq.), P.L. 1977, c.12 (C. 54:4-3.95
et seq.), or P.L. 1979, c.233 (C. 54:4-3.121 et seq.).
Shall mean the officer of the Borough charged with the duty
of assessing real property for the purpose of general taxation.
Shall mean the Borough of Belmar, in the County of Monmouth,
State of New Jersey.
Shall mean the legal counsel for the Borough.
Shall mean the Municipal Council of the Borough.
Shall mean the Business Chief Financial Officer shall mean
the Chief Financial or Fiscal Officer of the Borough.
Shall mean the Municipal Clerk of the Borough.
Shall mean a structure or part thereof used for the manufacturing,
processing or assembling of material or manufactured products, or
for research, office, industrial, commercial, retail, recreational,
hotel or motel facilities, or warehousing purposes, or for any combination
thereof, which the Borough Council determines will tend to maintain
or provide gainful employment within the Borough, assist in the economic
development of the municipality, maintain or increase the tax base
of the municipality and maintain or diversify and expand commerce
within the municipality. Commercial and industrial structures shall
not include any structure or part thereof used or to be used by any
business relocated from another qualifying municipality unless: the
total square footage of the floor area of the structure or part thereof
used or to be used by the business at the new site together with the
total square footage of the land used or to be used by the business
at the new site exceeds the total square footage of that utilized
by the business at its current site of operations by at least 10%;
and the property that the business is relocating to has been the subject
of a remedial action plan costing in excess of $250,000 performed
pursuant to an administrative consent order entered into pursuant
to authority vested in the Commissioner of Environmental Protection
under P.L. 1970, c.33 (C. 13:1D-1 et seq.), the "Water Pollution Control
Act," P.L. 1977, c.74 (C.58:10A-1 et seq.), the "Solid Waste Management
Act," P.L. 1970, c.39 (C.13:1E-1 et seq.), and the "Spill Compensation
and Control Act," P.L.1976, c.141 (C.58:10-23.11 et seq.).
Shall mean substantially ready for the intended use for which
a building or structure is constructed, improved or converted, as
determined by the Assessor.
Shall mean a property created or recorded as a condominium
pursuant to the "Condominium Act," P.L. 1969, c. 257 (C. 46:8B-1 et
seq.).
Shall mean the provision of a new dwelling, multiple dwelling
or commercial or industrial structure, or the enlargement of the volume
of an existing multiple dwelling or commercial or industrial structure
by more than 30%, but shall not mean the conversion of an existing
building or structure to another use.
Shall mean the alteration or renovation of a nonresidential
building or structure, or hotel, motel, motor hotel or guesthouse,
in such manner as to convert the building or structure from its previous
use to use as a dwelling or multiple dwelling.
Shall mean a housing corporation or association, wherein
the holder of a share or membership interest thereof is entitled to
possess and occupy for dwelling purposes a house, apartment, or other
unit of housing owned by the corporation or association, or to purchase
a unit of housing owned by the corporation or association.
Shall mean the person appointed by the Mayor of the Borough
to serve as the Development Officer pursuant to this section.
Shall mean a building or part of a building used, to be used
or held for use as a home or residence, including accessory buildings
located on the same premises, together with the land upon which such
building or buildings are erected and which may be necessary for a
fair enjoyment thereof, but shall not mean any building or part of
a building, defined as a "multiple dwelling" pursuant to the "Hotel
and Multiple Dwelling Law," P.L. 1967, c.76 (C. 55:13A-I et seq.).
A dwelling shall include, as they are separately conveyed to individual
owners, individual residences within a cooperative, if purchased separately
by the occupants thereof, and individual residences within a horizontal
property regime or a condominium, but shall not include "general common
elements" or "common elements" of such horizontal property regime
or condominium as defined pursuant to the "Horizontal Property Act,"
P.L. 1963, c. 168 (C. 46:8A-I et seq.), or the "Condominium Act,"
P.L. 1969, c.257 (C. 46:8B-I et seq.), or of a cooperative, if the
residential units are owned separately.
Shall mean that portion of the Assessor's full and true
value of any improvement, conversion alteration, or construction not
regarded as increasing the taxable value of a property pursuant to
the Act.
Shall mean a property submitted to a horizontal property
regime pursuant to the "Horizontal Property Act," P.L. 1963, c.168
(C. 46:8A-I et seq.).
Shall mean a modernization, rehabilitation, renovation, alteration
or repair which produces a physical change in an existing building
or structure that improves the safety, sanitation, decency or attractiveness
of the building or structure as a place for human habitation or work,
and which does not change its permitted use. In the case of a multiple
dwelling, it includes only improvements which affect common areas
or elements, or three or more dwelling units within the multiple dwelling.
In the case of a multiple dwelling or commercial or industrial structure,
it shall not include ordinary painting, repairs and replacement of
maintenance items, or an enlargement of the volume of an existing
structure by more than 30%. In no case shall it include the repair
of fire or other damage to property for which payment of a claim was
received by any person from an insurance company at any time during
the three-year period immediately preceding the filing of an application
for exemption pursuant to the Act.
Shall mean a building or structure meeting the definition
of "multiple dwelling" set forth in the "Hotel and Multiple Dwelling
Law," P.L. 1967, c.76 (C. 55:13A-I et seq.), and means for the purpose
of improvement or construction the "general common elements" and "common
elements" of a condominium, a cooperative, or a horizontal property
regime.
Shall mean the construction of commercial and industrial
structures and multiple dwellings.
Shall mean an agreement for exemption for projects and the
payments to be made in lieu of taxes as required pursuant to the terms
of this section.
Shall mean the Tax Collector of the Borough.
Shall mean December 31, 2014, except as may be extended under subsection 30-4.14.
[Ord. No. 2013-07]
Improvements to dwellings, newly constructed dwellings, conversion of nonresidential structures to dwellings, including unutilized public buildings to dwellings, located within the Borough are eligible to receive a five-year exemption, as provided in subsection 30-4.4 upon meeting the following qualifications:
a.
The dwelling must be 20 years or older;
b.
All real estate taxes must be current;
c.
The applicant must provide a Certificate of Occupancy or any other
permit or approval required by the Borough; and
d.
The applicant must submit proof of ownership. Proof submitted must
be current and valid at the time of submission.
[Ord. No. 2013-07]
a.
Exemption of Improvements to Dwellings. The improvements made to a dwelling shall be granted an exemption from taxation if they meet the criteria established in 30-4.3 of this section. In determining the value of the real property, the Borough shall regard the first $25,000 in the Assessor's full and true value of the improvements as not increasing the value of the property for a period of five years, notwithstanding that the value of the property to which the improvements are made is increased as a result of the improvements. The assessment on any property granted an exemption pursuant to this subsection 30-4.4 shall not be less than the assessment on the property existing immediately prior to the improvements, except where there is damage to the structure through action of the elements sufficient to warrant a reduction.
b.
Exemption of New Dwellings and Conversions. An exemption shall be granted for a portion of the assessed value of the construction of new dwellings and conversions, including unutilized public buildings, to dwelling use if they meet the criteria established in subsection 30-4.3 of this section. In determining the value of the real property, the Borough shall regard 30% of the Assessor's full and true value of the dwelling constructed, or conversion alterations made, as not increasing the value of the property for a total of five years, notwithstanding that the value of the property upon which the construction or conversion occurs is increased as a result.
[Ord. No. 2013-07]
Improvements to multiple dwellings and conversions, including unutilized public buildings, to multiple dwelling use, which are included in the area in need of rehabilitation are eligible to receive a five-year exemption as provided subsection 30-4.6 of this section upon meeting the following qualifications:
a.
All real estate taxes must be current;
b.
The applicant must provide a Certificate of Occupancy or any other
permit or approval required by the Borough; and
c.
The construction of any improvements to, and the operation of, any
multiple dwelling must be in compliance with any and all applicable
Federal, State and local health and safety codes and regulations.
[Ord. No. 2013-07]
An exemption shall be granted from taxation of improvements made to multiple dwellings and conversions, including unutilized public buildings to multiple dwelling use, if they meet the criteria established in subsection 30-4.5 of this section. In determining the value of the real property, the Borough shall regard the Assessor's full and true value of the improvements or conversion alterations as not increasing the value of the property for a period of five years, notwithstanding that the value of the property to which the improvements or conversion alterations are made is increased as a result of the improvements. The assessment on any property granted an exemption pursuant to this subsection 30-4.6 shall not be less than the assessment on the property existing immediately prior to the improvements or conversion alterations, except where there is damage to the multiple dwelling through action of the elements sufficient to warrant a reduction.
[Ord. No. 2013-07]
Improvements to commercial and industrial structures that are
located within the area in need of rehabilitation are eligible to
receive a five-year exemption as provided herein upon meeting the
following qualifications:
a.
All real estate taxes must be current;
b.
The applicant must provide a Certificate of Occupancy or any other
permit or approval required by the Borough; and
c.
The construction and the operation of the commercial and industrial
structure, must be in compliance with any and all applicable Federal,
State and local health and safety codes and regulations.
[Ord. No. 2013-07]
An exemption shall be granted from taxation of improvements made to commercial and industrial structures if they meet the criteria established in subsection 30-4.7 of this section. In determining the value of the real property, the Borough shall regard the Assessor's full and true value of the improvements as not increasing the value of the property for a period of five years, notwithstanding that the value of the property to which the improvements are made is increased. The assessment on any property granted an exemption pursuant to this subsection 30-4.8 shall not be less than the assessment on the property existing immediately prior to the improvements or conversion, except where there is damage to the structure through action of the elements sufficient to warrant a reduction.
[Ord. No. 2013-07]
No exemption shall be granted pursuant to subsections 30-4.4, 30-4.6 and 30-4.8 of this section except upon written application therefor filed with and approved by the Assessor. Every application shall be on a form prescribed by the Director of the Division of Taxation in the Department of the Treasury, and provided for the use of parties seeking exemptions, or exemptions by the Governing Body of the Borough. All applications pursuant to subsections 30-4.4, 30-4.6 and 30-4.8 of this section shall be filed with the Assessor within 30 days, including Saturdays and Sundays, following the completion of the improvement, conversion alteration or construction. Every such application for exemption which is filed within the time specified and prior to the termination date shall be approved and allowed by the Assessor provided that the application is consistent with the provisions of this section, as applicable, and provided that the improvement, conversion alteration or construction for which the application is made qualifies as an improvement, a conversion alteration or construction pursuant to the provisions of Act and this section.
The Assessor shall approve or deny applications for exemptions pursuant to subsections 30-4.4, 30-4.6 and 30-4.8 of this section within 45 days of receipt of a timely and completed application. Incomplete applications shall be returned to the applicant with notice of any deficiencies and/or missing information or documentation. Any such application that is returned to the applicant for correction or the provision of further information must be resubmitted to the Assessor within 20 days of receipt by the applicant. Returned applications are deemed to be received by the applicant within three days of mailing. Any returned application that is not resubmitted to the Assessor within the required period shall be deemed denied.
[Ord. No. 2013-07]
The Borough Council may approve and enter into tax agreements for the exemption from taxation for projects that are located in the area in need of rehabilitation pursuant to subsections 30-4.11, 30-4.12 and 30-4.13 upon meeting the following qualifications:
a.
All real estate taxes must be current;
b.
The applicant must provide a Certificate of Occupancy or any other
permit or approval required by the Borough; and
c.
The construction and the operation of the project must be in compliance
with any and all applicable Federal, State and local health and safety
codes and regulations; and
d.
An approved redevelopment agreement between the property owner and
the Borough.
[Ord. No. 2013-07]
In addition to the application form provided by the Director
of the Division of Taxation, applications for tax exemptions for projects
shall include the following:
a.
A general description of the project for which an exemption is sought;
b.
A legal description of all real estate necessary for the project;
c.
Plans, drawings and other documents to demonstrate the structure
and design of the project;
d.
A description of the number, classes and type of employees to be
employed at the project site within two years of completion of the
project;
e.
A statement of the reasons for seeking tax exemption on the project,
and a description of the benefits to be realized by the applicant
if an exemption is granted;
f.
Estimates of the cost of constructing the project;
g.
A statement indicating which of the formulas the applicant proposes
to be used to calculate the payments in lieu of full property taxes,
as authorized by Section 10 of the Act (C. 40A:21-10);
h.
A statement showing (1) the real property taxes currently being assessed
at the project site; (2) estimated payments that would be made annually
by the applicant on the project during the period of the tax agreement,
and (3) estimated tax payments that would be made by the applicant
on the project during the first full year following the termination
of the tax agreement;
i.
If the project is a commercial or industrial structure, a description
of any and all lease agreements between the applicant and proposed
users of the project, and a history and description of the users'
businesses;
j.
If the project is a multiple dwelling, a description of the number
and types of dwelling units to be provided, a description of the common
elements or general common elements, and a statement of the proposed
initial rentals or sales prices of the dwelling units according to
type and of any rental lease or resale restrictions to apply to any
dwelling units respecting low- or moderate-income housing;
k.
A schedule of the estimated completion date of the project; and
l.
Such other pertinent information as may be required by the Borough.
[Ord. No. 2013-07]
Applications for tax agreements for exemption of projects shall
be filed prior to commencement of the project and prior to the termination
date and shall be approved or denied by ordinance of the Borough Council.
Prior to consideration by the Borough Council for approval, all applications
shall be reviewed by the following Borough officials:
a.
Development Review. Upon receipt of an application, the Development
Officer shall conduct a complete review of the proposed project and/or
subject property. The review shall take into consideration the property
and appropriateness and adequacy of the description(s), plan(s) and
estimate(s) submitted, the degree to which the project and/or property
complies with the Borough's development goals as expressed in
the master plan, Zoning Ordinance, redevelopment plans and rehabilitation
plans, as applicable. Upon completion of the review, the Development
Officer shall submit a recommendation for approval or disapproval
of the application to the Borough Attorney. The recommendation shall
include any changes to the project and/or subject property that may
be deemed necessary by the Development Officer, as well as any analysis
performed or relied upon.
b.
Financial Review. Upon receipt of an application, the Chief Financial
Officer shall conduct a financial review of the application including
a cost and benefit analysis of the proposed project and/or improvements
subject to the application.
Upon completion of the review, the Chief Financial Officer shall
submit a recommendation for approval or disapproval of the application
to the Borough Attorney. The recommendation shall include any analysis
performed or relied upon by the Chief Financial Officer.
c.
Legal Review. Upon receipt of an application, the Borough Attorney
or other designated counsel shall conduct a review as to the form
and legality of the application. In addition, the Borough Attorney
shall obtain written certifications from Borough officials as necessary
to substantiate the information contained in an application.
The Borough Attorney shall make a determination as to the propriety
of an application. Applications shall be deemed proper in those cases
where they are presented in the proper form, satisfy the requirements
of this section and all other applicable statutes and ordinances,
and for which no delinquency has been reported regarding any payments
due to the Borough as certified by the Tax Collector or other municipal
officials.
Where an application is deemed to be complete and conforming
pursuant the requirements of this section, the Borough Attorney shall
prepare an ordinance in the form necessary to authorize the exemption
and shall prepare the form of the tax agreement. All tax agreements
shall be in the form filed with the Clerk at the time of adoption
of this section. The ordinance shall be signed by the Borough Attorney
as to form and legality and submitted, together with the form of the
tax agreement, the full application, and the recommendation of the
Chief Financial Officer and the Development Officer, to the Business
Administrator for his/her consideration.
In those cases where an application is deemed improper, the
Borough Attorney shall prepare correspondence outlining those aspects
of the application found to be deficient and shall forward that correspondence,
together with the application and the recommendations of the Chief
Financial Officer and the Development Officer to the Business Administrator
for consideration.
d.
Business Administrator Review. Upon receipt of an application and
the recommendation of the Borough Attorney, the Business Administrator
shall determine the action to be taken in regard to the application.
When the application has been deemed proper by the Borough Attorney,
the Business Administrator shall determine whether to recommend the
adoption of the authorizing ordinance and its attachments by the Borough
Council, or to recommend the denial of the application as not being
in the best interests of the Borough. Where the application has been
deemed improper by the Borough Attorney, the Business Administrator
shall determine whether the deficiencies can be corrected, and if
so may direct the applicant and/or the appropriate municipal official
as to the actions required. If the deficiencies cannot be corrected
or if the application is deemed not in the best interests of the Borough,
the Business Administrator may recommend the denial of the application.
In those cases where the Business Administrator affords the applicant the opportunity to correct certain deficiencies, the application may be reconsidered after submission of the corrected application to the Assessor, after which the process outlined in this subsection 30-4.12d shall be followed again.
In those cases where the Business Administrator has recommended
the denial of an application without condition and where such formal
action to deny an application has been taken by the Borough Council,
the application may only be reconsidered by reapplication to the Assessor,
which application shall be treated in its entirety as a new application.
Notwithstanding any provision to the contrary herein, the recommendation
of the Business Administrator to the Borough Council, whether for
approval or denial, shall occur within 120 calendar days after the
date of the receipt of a complete application.
e.
Form of Tax Agreement. The tax agreement shall include the identification
of the affected property by the tax map designation and street address,
the nature and scope of the structure to be constructed thereon, the
formula for computing payments in lieu of taxes, the duration of the
agreement and the grounds for termination. The tax agreement shall
require timely payment of any and all municipal taxes, fees and charges
arising from or related to a property granted an exemption.
The tax agreement shall in all cases further provide that any
change made in the ownership of the project or which would materially
change the terms of the tax agreement shall be deemed a material breach
of the agreement, which shall be cause for termination of the tax
agreement. The tax agreement shall provide that the failure to make
payments in lieu of taxes as required or to comply with any provision,
term or condition of the agreement shall be grounds for the Borough
to terminate the tax agreement, and/or to exercise such other remedies
as may be provided by statute, this section or the tax agreement.
f.
Payment in Lieu of Taxes. All owners of projects subject to exemption
pursuant to the approval and execution of a tax agreement shall be
charged and obligated to make payments in lieu of full property taxes
of an annual amount computed by one of the formulas authorized by
Section 10 of the Act (C.40A:21-10).
g.
Execution of Tax Agreement. Upon adoption of an ordinance by the
Borough Council authorizing the Borough to enter into a tax agreement,
the Clerk shall insure that the tax agreement is circulated to the
appropriate persons or entities for execution. No tax agreement shall
be considered to be in force and effect unless and until it has been
signed by the applicant and the Mayor of the Borough, after which
it shall be dated and certified by the Clerk by her/his signature
and the affixing of the Borough seal.
h.
Distribution of Executed Agreements. Once a tax agreement has been
fully executed, the Clerk shall distribute executed copies thereof
to the applicant, the Assessor, the Construction Code Official, the
Business Administrator and the Borough Attorney. The Clerk shall retain
one executed copy which shall be placed on permanent file within her/his
office and made available for examination pursuant to the Open Public
Records Act (C. 47:1A-1 et seq.).
[Ord. No. 2013-07]
a.
Duration of Tax Agreement; Termination. All tax agreements authorized
pursuant to this section shall be in effect for five full years next
following the date of completion of the project.
If the owner of a property that is subject to a tax agreement
pursuant to this section ceases to operate or disposes of the property
without prior approval of the Borough Council, or fails to meet the
conditions for qualifying for exemption, then the taxes which would
have otherwise been assessed and payable for each year during which
the tax agreement was in effect shall become due and payable as if
no exemption had been granted. In the event a property owner fails
to meet the qualifications and conditions for exemption, the Assessor,
on behalf of the Borough, shall provide notice of such act or omission
to the property owner and the Tax Collector. Within 15 days of the
notice from the Assessor, the Tax Collector shall provide notice to
the property owner of the amount of the real estate taxes that are
due.
Where it is determined that a new owner of a project or property
will continue to use the project or property pursuant to the conditions
which qualified the project or property for exemption, no tax shall
be due, the exemption shall continue, and the tax agreement shall
remain in effect in accordance with its terms.
Upon the termination of a tax agreement, a project shall be
subject to all applicable real property taxes, as provided by general
laws.
b.
Conformance with Other Laws. All projects subject to tax agreements
as provided herein shall be subject to all applicable Federal, State
and local laws and regulations on pollution control, worker safety,
discrimination in employment, housing provision, zoning, planning
and building code requirements.
c.
Filing of Tax Agreement. Within 30 days after the execution of a
tax agreement the Clerk shall file a copy with the Director of the
Division of Local Government Services within the New Jersey Department
of Community Affairs.
[Ord. No. 2013-07]
This section shall go into effect upon approval by the Borough
Council in accordance with applicable law and shall remain in effect
until the termination date. Notwithstanding the foregoing, the Borough
Council may, in its discretion, renew this section for an additional
term not to exceed two years, if at least 20% of the eligible tax
base of the Borough has applied for or utilized the provisions of
this section. If such a renewal is approved by the Borough Council,
the final date on which applications may be submitted under this section,
as renewed, shall be the termination date. All applications for exemptions
under this section must be submitted by the termination date. Any
applications received after the termination date shall not be eligible
for exemption.
[Ord. No. 2013-07]
The effective date of an exemption granted pursuant to this
section shall relate back to, and take effect as of, the date of completion
of the improvement, conversion alteration or construction of property
for which the exemption is granted, and shall continue for five annual
periods from that date. The grant of the exemption or tax agreement
shall be recorded and made a permanent part of the official tax records
of the Borough, which record shall contain a notice of the termination
date thereof.
[Ord. No. 2013-07]
The Assessor shall determine, on October 1 of the year following
the date of the completion of an improvement, conversion or construction,
the true taxable value thereof. Except for projects subject to tax
agreements pursuant to this section, the amount of the taxes to be
paid for the tax year in which the improvement, conversion or construction
of a property is completed shall be based on the assessed valuation
of the property for the current tax year, and pro rated, plus any
portion of the assessed valuation of the improvement, conversion or
construction not allowed an exemption pursuant to this section, also
pro rated. Except as otherwise provided, the property shall continue
to be treated in the appropriate manner for each of the four tax years
subsequent to the original determination by the Assessor and shall
be pro rated for the final tax year in which the exemption expires.
[Ord. No. 2013-07]
No exemption shall be granted, or tax agreement entered into,
pursuant to the Act with respect to any property for which property
taxes are delinquent or remain unpaid, or for which penalties for
nonpayment of taxes are due.
[Ord. No. 2013-07]
The exemption of real property taxes provided by the Borough
pursuant to this section shall apply to property taxes levied for
municipal purposes, school purposes, County government purposes and
for the purposes of funding any other property tax exemptions.
[Ord. No. 2013-07]
The Borough shall include a notice in the mailing of the annual
property tax bills to each owner of the properties where exemptions
are authorized pursuant to this section, advising such property owners
of same before the end of the first year following adoption of this
section.
[Ord. No. 2013-07]
Any property granted an exemption pursuant to this section shall
be subject to an inspection by the Borough on an annual basis to ensure
that the property is in compliance with all applicable ordinances,
regulations and codes of the Borough. Any property which is determined
to be in violation of any ordinance, regulation or code governing
health and safety standards, shall be subject to penalties and fines,
as applicable, or any other remedial action permitted by State statute,
including termination of any exemption.
[Ord. No. 2013-07]
If any provision of this section is legally invalid or is hereafter
found to be legally invalid, the remainder of the section shall remain
in full force and effect.
[Ord. No. 2013-07]
Nothing contained in this section shall be so construed as to
limit or deprive the Borough of any rights or privileges which are
now or in the future conferred on the Borough by State statute or
Federal laws.
[Ord. No. 2013-07]
All prior ordinances or parts of prior ordinances inconsistent
herewith are hereby repealed.
