[Ord. 6/14/77, § 1]
The purpose of this section is to establish a procedure to be
followed by all officials and authorized employees of the Borough
for the purchasing of goods and services and for the approval and
payment of claims in accordance with New Jersey Statutes N.J.S.A.
40A:5-1 et seq.
[Ord. 6/14/77, § 2]
Any person claiming payment from the Borough for goods or services
rendered shall present a detailed bill of demand to the Borough Clerk,
duly certified with the following statement:
"I do solemnly declare and certify under the penalties of the
Law that the within bill is correct in all its particulars; that the
articles have been furnished or services rendered as stated therein;
that no bonus has been given or received by any person or persons
within the knowledge of this claimant in connection with the above
claim; that the amount therein stated is justly due and owing; and
that the amount charged is a reasonable one."
[Ord. 6/14/77, § 3]
All bills must be received on or before the last Friday of each
month for payment at the following month's Borough Council meeting.
[Ord. 6/14/77, § 4]
No bill, claim or demand shall be considered for payment unless
the voucher has attached to it or includes a certification from a
designated Borough employee or officer that the materials and supplies
have been received or the services rendered, and that certification
is based on signed delivery slips or other reasonable procedures.
[Ord. 6/14/77, § 5]
Claims shall then be presented to the chairman of the committee
responsible for the placing of the order who, if satisfied that the
claims are reasonable and proper, shall approve the same. Following
such approval, the chairman shall then file the claims with the Borough
Clerk who shall then present these claims to the Finance Committee
of the Borough Council for preliminary approval and then to the governing
body for formal approval at a regular Council meeting. The governing
body shall either approve a claim or disapprove a claim. Any disapproved
claim shall be referred back to the Borough Clerk with such instructions
as the governing body may give at the time of disapproval.
[Ord. 6/14/77, § 6]
It shall be the duty of the Borough Clerk to record all claims
in the official minutes indicating that the governing body has by
formal action approved the same, with appropriate record as to any
claims disapproved or rejected.
[Ord. 6/14/77, § 7]
It shall be the duty of the Mayor and Borough Clerk or such
other officer designated by resolution of the governing body to indicate
on the claims that they have been approved for payment with the date
of approval thereof noted on the claim.
[Ord. 6/14/77, § 8]
Following the approval, the Borough Clerk shall turn claims
over to the Borough Chief Financial Officer/Treasurer, who shall forthwith
prepare the necessary checks for the payment thereof, which checks
shall be signed by the Mayor and the Borough Clerk and thereafter
countersigned by the Chief Financial Officer/Treasurer. After preparing
checks for the payment of claims, the Chief Financial Officer/Treasurer
shall record them in proper books of account and thereafter mail or
otherwise distribute the checks to the claimants.
[Ord. 6/14/77, § 9]
In the case of payrolls, the Payroll Clerk shall prepare the
necessary payrolls for the employees, which payrolls shall be duly
certified by the person authorized to certify that the services have
been rendered and the amount specified is in fact due and owing to
the employee or employees. The payroll shall then be approved by the
department head responsible therefor and presented to the governing
body for approval and, after the approval, shall be paid in due course.
[Ord. 6/7/44, § 1]
The Chief Financial Officer/Treasurer shall present monthly
to the Borough Council for approval warrants drawn to the order of
the Borough payroll account as follows:
a.
In advance for all employees whose salaries are on an annual or weekly
basis, when such salaries are due and payable prior to the next regular
meeting of the Borough Council.
b.
In advance for all employees whose compensation is on an hourly basis,
when the compensation has been approved by the chairman of the appropriate
committee and has been certified to the Chief Financial Officer/ Treasurer.
[Ord. 6/7/44, § 1]
a.
In January of each year, there shall be approved an account to be
designated the Borough payroll account. The Chief Financial Officer/Treasurer
upon receipt of a warrant for the amount due such payroll account,
shall deposit the same to the credit of the payroll account charging
the appropriate budgetary accounts therewith.
b.
The Chief Financial Officer/Treasurer shall thereafter draw checks
on the payroll account to the employees entitled to payment.
[Ord. 6/7/44, § 1]
At each regular meeting of the Borough Council, the Chief Financial
Officer/Treasurer shall submit for the approval or ratification, as
the case may be, the necessary payrolls for the amount due the several
officers and employees for compensation. The payroll shall be considered
by the Borough Council in due course and approved if found to be correct.
[Ord. 6/7/44, § 1]
In case of error or adjustment in the payroll, the Chief Financial
Officer/Treasurer shall, and it shall be his duty to see that such
error or adjustment is properly corrected and appropriate record made
thereof.
[Ord. 6/7/44, § 1]
Such officers as may be designated by the Borough Council are
hereby authorized to sign warrants drawn in favor of the payroll account
upon due notice that the appropriate payrolls have been approved by
the proper committees and by the proper certifying authorities, which
certifying authorities and committees shall be those designated herein.
[Ord. #1-80, Preamble]
P.L. 1975, c. 104, as amended supplementing Chapter 4 of Title 54 of the Revised Statutes (N.J.S.A. 54:4-3.72 et seq.) enables "qualified municipalities" to exempt from taxation the first $4,000.00 or $10,000.00 of improvements per unit on housing 20 years old or older for a period of five years.
A "qualified municipality" means any municipality in which residential
neighborhoods have been declared to be in need of rehabilitation,
such determination being made by the County Planning Board, or on
its failure to make such determination, by the Department of Community
Affairs; and the Borough has dwellings twenty (20) years old or older
in the vicinity of fifty-five (55%) percent of its total housing stock;
and proper application was made to the Somerset County Planning Board
by the Borough for a determination that the residential neighborhoods
of the Borough are in need of rehabilitation; and the Somerset County
Planning Board endorsed the application; and the greater interest
of the Borough is served by encouraging to the fullest extent, the
maintenance and preservation of its older buildings.
[Ord. #1-80, § 1]
There is adopted and provided in the Borough a tax abatement
program pursuant to P.L. 1975 c. 104, as amended. This program shall
apply throughout the Borough and provide for the abatement from real
property taxation of the aggregate first ten thousand ($10,000.00)
dollars in Assessor's full and true value of home improvements
for each dwelling unit primarily and directly affected by a home improvement
in any single or multiple-dwelling property more than twenty (20)
years old, as not increasing the value of such property for a period
of five (5) years, notwithstanding that the value of the dwelling
to which such improvements are made is increased thereby. Provided,
however, that during the period, the assessment on the dwelling shall
in no case, except that of damage through action of the elements sufficient
to warrant a reduction, be less than the assessment thereon existing
immediately prior to such home improvements and provided further that
the aggregate amount of any claim for any dwelling unit shall not
be in excess of the maximum sum of ten thousand ($10,000.00) dollars.
[Ord. #1-80, § 2]
As used in this section:
Shall mean P.L. 1975, c. 104 and all amendments and supplements
thereto.
Shall mean a written request for the exemption filed with
the local Tax Assessor on forms devised by the Director of the Division
of Taxation.
Shall mean the Assessor, Board of Assessors or any other
official or body of a taxing district charged with the duty of assessing
real property for the purpose of general taxation.
Shall mean that portion of any increased assessed value of
real property which directly resulted from improvements made thereon.
Shall mean substantially ready for the use for which it was
intended.
Shall mean the Department of Community Affairs.
Shall mean any 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 the fair enjoyment thereof.
Shall mean that amount to be deducted from the "Assessor's
full and true value of home improvements."
Shall mean the improvement of a dwelling which does not change
its permitted use, and shall include the modernization, rehabilitation,
renovation, alteration or repair of a dwelling.
[Ord. #1-80, § 2]
a.
Real property must meet the following qualifications in order to
gain the exemption:
1.
It must contain a building which was constructed more than twenty
(20) years prior to the time of application for the exemption and
is used or being held for use, in whole or part, as a home or residential
dwelling, which is a constituent part of the real property.
2.
This application must be filed with the Assessor within thirty (30)
days, including Saturdays and Sundays, following the completion of
the improvements.
[Ord. #1-80, § 2]
a.
The following conditions shall apply to all claims for the exemption
at the time of application:
1.
Claims for the exemption shall be in writing upon forms prescribed
by the Director of the Division of Taxation and must be filed with
the local Tax Assessor within thirty (30) days following completion
of the home improvement.
2.
When required by the Assessor, claimants for the exemption must submit
such data in support of their claim as he might request.
3.
Additional claims for the exemption may be submitted and approved
with regard to dwellings with respect to which a previous home improvement
exemption was granted in an amount less than ten thousand ($10,000.00)
dollars provided; however, the total aggregate amount of any claims
for any dwelling unit for so long as this ordinance shall apply shall
not be in excess of the maximum sum of ten thousand ($10,000.00) dollars.
[Ord. 3/11/80, § 2]
a.
The following procedures shall be followed upon allowance of exemption:
1.
Every application for exemption of one (1) or more improvements which
qualify shall be approved and allowed by the Assessor, but in no case
may the exemption exceed the maximum per dwelling unit.
2.
Claim for the exemption, once filed on the prescribed form and allowed
by the Assessor, shall continue in force for a period of five (5)
years following January 1 of the year in which the exemption was allowed.
3.
The law requires that the granting of any exemption pursuant to the
Act shall be recorded and made a permanent part of the official tax
record. Accordingly, the Assessor shall designate the exemption by
the symbol "H" under "Specific exemptions" on the real property tax
list.
4.
The law provides that in applying the exemption the Assessor may
regard the improvements "...as not increasing the value of such property
for a period of five (5) years notwithstanding that the value of the
dwelling to which such improvements are made is increased thereby..."
Accordingly, the provisions of N.J.S.A. 54:4-63.1 to 63.11, the Added
and Omitted Assessment Laws, shall not apply to the allowable increase
in the amount of assessed valuation in the year in which the improvements
qualify for the exemption.
5.
The law provides that every application for exemption of one (1)
or more improvements which qualify as improvements shall be approved
and allowed by the Assessor. Where application for exemption is made
however, with respect to improvement or improvements which do not
qualify, the Assessor should notify claimant of the disallowance of
the claim in writing upon form H.I.E.-2 within twenty (20) days after
disallowance and properly note thereon the specific reasons for the
disallowance.
[Ord. 2/28/63, § 1]
The Election District of the Borough be and the same is hereby
subdivided, and redistricted into three (3) Election Districts to
be known respectively as the First Election District of the Borough
of South Bound Brook, the Second Election District of the Borough
of South Bound Brook, and the Third Election District of the Borough
of South Bound Brook.
[Ord. 2/28/63, § 2]
The First Election District shall include all the territory
and inhabitants thereof contained in that portion of the said Borough
included within the following boundaries, to wit:
Beginning at a point formed by the intersection of the center
lines of Edgewood Terrace and Cedar Street and from the beginning
point running thence a. along the center line of Cedar Street in a
northeasterly direction to the center line of Main Street; thence
b. along the center line of Main Street in a northerly direction to
the center of the Raritan River and the division line between South
Bound Brook and Bound Brook; thence c. up the center of the Raritan
River in a westerly direction to the center line of Edgewood Terrace
if the same were produced to the center of the Raritan River; thence
d. along the center line of Edgewood Terrace in a general easterly
direction to the center line of Cedar Street aforesaid and the point
of beginning.
[Ord. 2/28/63, § 3]
The Second Election District shall include all the territory
and inhabitants thereof contained in that portion of the said Borough
included within the following boundaries, to wit:
Beginning at a point formed by the intersection of the center
lines of Edgewood Terrace and Cedar Street and from said beginning
point running thence a. along the center line of Cedar Street in a
northeasterly direction of the center line of Main Street; thence
b. along the center line of Main Street in a northerly direction to
the center of the Raritan River; thence c. down the Raritan River
in a general southerly direction to the boundary line between the
Borough of South Bound Brook and the Township of Franklin; thence
d. along the division line between the two (2) municipalities in a
northwesterly direction to the center line of Main Street; thence
e. along the center line of Main Street in a northerly direction to
the center line of Reed Street; thence f. along the center line of
Reed Street in a westerly direction to the center line of Armstrong
Street; thence g. along the center line of Armstrong Street in a northerly
direction to the center line of Edgewood Terrace; thence h. along
the center line of Edgewood Terrace in a general westerly direction
to the center line of Cedar Street and the point and place of beginning.
[Ord. 2/28/63, § 4]
The Third Election District shall include all the territory
and inhabitants thereof contained in that portion of the said Borough
included within the following boundaries, to wit:
Beginning in the center line of the Raritan River where the
same is intersected by the division line between the Borough of South
Bound Brook and the Township of Franklin and from the beginning point
running thence a. along the division line between the Borough of South
Bound Brook and the Township of Franklin in a southeasterly direction
to the center line of Main Street; thence b. along the center line
of Main Street in a northerly direction to the center line of Reed
Street; thence c. along the center line of Reed Street in a westerly
direction to the center line of Armstrong Street; thence d. along
the center line of Armstrong Street in a northerly direction to the
center line of Edgewood Terrace; thence e. along the center line of
Edgewood Terrace in a general westerly direction to the center line
of the Raritan River where the same intersects the division line between
the Borough of South Bound Brook and the Township of Franklin, the
same being the point and place of beginning.
[Ord. 2/28/63, § 5]
The Borough Clerk shall cause a description of the boundaries
of the readjusted districts to be filed as required by law.
[Ord. #4-99 § 1]
No insurance company authorized to issue fire insurance policies
in the State of New Jersey shall pay to a claimant any claim in excess
of two thousand five hundred ($2,500.00) dollars for fire damages
on any real property located within the Borough of South Bound Brook
pursuant to any fire insurance policy issued or renewed after the
adoption of this section with the State Commissioner of Insurance
until such time as:
a.
All taxes and assessments and all other municipal liens or charges
due and payable appearing on the official certificate of search for
municipal liens pursuant to N.J.S.A. 54:5-12 shall have been paid
either by the owner of such real property or by the insurance company;
or
b.
The municipality submits to the insurance company a copy of a resolution adopted pursuant to Subsection 2-45.2; provided, however, that if an appeal is taken on the amount of any lien or charge, other than an appeal on the assessed valuation of real property pursuant to N.J.S.A. 54:3-21, the insurance company shall withhold seventy-five (75%) percent of the full amount of the lien or charge being contested pending termination of all proceedings.
[Ord. #4-99 § 2]
a.
The Borough Council of South Bound Brook may by resolution enter into an agreement with the owner of any fire-damaged property situated in the Borough of South Bound Brook to pay in full all delinquent taxes, assessments or other municipal liens by installments pursuant to N.J.S.A. 54:5-19 or for the redemption of a tax sale lien by installment payments pursuant to Article 7 of Chapter 5 of Title 54 of the Revised Statutes of New Jersey if the Borough Council is satisfied that the claim for fire damages is to be used to restore or improve the fire-damaged property.
b.
In the event of such a resolution, a certified copy of said resolution
shall be sent to the insurance company, authorizing the insurance
company to make full payment on the claim to the insured.
[Ord. #4-99 § 3]
Notwithstanding the provision of Subsection 2-45.1, an insurance company may pay proceeds of a fire insurance policy to a mortgagee of fire-damaged real property where the fire insurance policy at the time of the loss listed the mortgagee as a named insured; provided said payment may not be in an amount which exceeds that due and payable to the mortgagee under the mortgage contract.
[Ord. No. 2014-05 § 1]
The definitions contained in N.J.S.A. 40A:21-3 are incorporated
herein by reference as if set forth at length, except as modified
or supplemented herein. As used in this section, words shall have
the meanings as so defined unless a different meaning is expressed.
Shall mean the issuance of a temporary certificate of occupancy,
continuing certificate of occupancy, final certificate of occupancy
for the improvement in question or other determination of completion
by the Borough consistent with N.J.S.A. 40A:21-3(e).
Shall mean a structure with its primary use being the retail
sales of goods and services for commercial purposes.
[Ord. No. 2014-05 § 2]
The Borough hereby authorizes the utilization of tax exemption and abatement in accordance with Article VIII, Section I, Paragraph 6, of the New Jersey Constitution and establishes the eligibility of commercial structures for five-year tax exemptions and abatements as authorized by N.J.S.A. 40A:21-1, et seq., located on Lot 1.02 as set forth herein, provided that the property is not ineligible pursuant to the provisions of Subsection 2-46.13.
[Ord. No. 2014-05 § 3]
Improvements to commercial structures on Lot 1.02 in the ANR
are eligible for tax exemption for a period of up to five (5) years
commencing with the completion of an improvement. Land shall be assessed
at full true market value at all times. Upon approval in accordance
with the provisions of this section, the Assessor's full and
true assessed value of the improvements shall be regarded as not increasing
the value of the property notwithstanding that the value of the property
to which the improvement is made is increased thereby. During the
exemption period, the assessment on the property shall not be less
than the assessment existing thereon immediately prior to the improvements,
unless there is damage to the structure through action of the elements
sufficient to warrant a reduction. Any such exemption and abatement
shall be subject to the owner and Borough entering into a tax agreement
as provided by N.J.S.A. 40A:21-10. The tax agreement shall provide
for the applicant to pay to the Borough in lieu of full property tax
payments an amount annually to be computed by one, but in no case
a combination, of the three formulas set forth in N.J.S.A. 40A:21-10,
viz., the "Cost," "Gross Revenue" or "Tax phase-in" basis.
[Ord. No. 2014-05 § 4]
Construction of new commercial structures on Lot 1.02 shall
be eligible for tax exemption or exemption and abatement commencing
with completion of the project. Upon approval in accordance with the
provisions of this section, any such exemption and abatement shall
be subject to the owner and Borough entering into a tax agreement
as provided by N.J.S.A. 40A:21-10. For year one of the exemption period,
the improvements shall be assessed at zero percent (0%) of their true
market value. For year two of the exemption period, the improvements
shall be assessed at twenty-five percent (25%) of their true market
value. For year three of the exemption period, the improvements shall
be assessed at fifty percent (50%) of their true market value. For
year four of the exemption period, the improvements shall be assessed
at seventy-five percent (75%) of their true market value. For year
five of the exemption period, the improvements shall be assessed at
one hundred percent (100%) of their true market value.
[Ord. No. 2014-05 § 5]
a.
The applicant shall furnish to the municipality all the information
required by N.J.S.A. 40A:21-9. In addition, every applicant shall
file the application form prescribed by the Director of the New Jersey
Division of Taxation in the Department of Treasury, with the Tax Assessor,
as a condition to approval, within thirty (30) days, including Saturdays
and Sundays, following the completion of the improvement. The application
for exemption or exemption and abatement so filed shall be approved
and allowed by the Assessor to the degree that the application is
consistent with the provisions of this section, 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 this act and the tax
agreement, if any. The granting of an exemption or exemption and abatement
and tax agreement, if appropriate, shall be recorded and made a permanent
part of the official tax records of the taxing district, which record
shall contain a notice of termination date thereof.
b.
The Borough Council determines and finds that all new commercial structures and improvements on Lot 1.02 in the ANR are eligible for a five year tax abatement upon filing an application with the Assessor in accordance with Subsection a above. No other tax exemption shall be granted unless approved in accordance with law by the Borough Council on an individual basis after review, evaluation and approval of each application for compliance with the terms of this section and the underlying statute, rules and regulations except as set forth in Subsection 2-46.3.
c.
The tax agreement for new construction shall provide for the applicant to pay to the Borough in lieu of full property tax payments an amount annually to be computed by the "tax phase-in" basis formula set forth in N.J.S.A. 40A:21-10 (c) and as set forth in Subsection 2-46.4.
d.
The tax agreement for all other improvements shall provide for the
applicant to pay to the Borough in lieu of full property tax payments
an amount annually to be computed by one, but in no case a combination,
of the three formulas set forth in N.J.S.A. 40A:21-10, viz, the "Cost,"
"Gross revenue" or "Tax phase-in" basis.
[Ord. No. 2014-05 § 6]
Every application for exemption or abatement and every exemption
and abatement granted shall be subject to all the provisions of N.J.S.A.
40A:21-1, et seq., and all rules and regulations issued thereunder.
[Ord. No. 2014-05 § 7]
All tax abatement and exemption agreements shall provide that
the applicant is subject to all federal, state and local laws and
regulations.
[Ord. No. 2014-05 § 8]
The percentage which the payment in lieu of taxes bears to the
property taxes which would have been paid had an abatement not been
granted for the property under the agreement shall be applied to the
valuation of the property to determine the reduced valuation of the
property to be included in the valuation of the municipality for determining
equalization for county apportionment and school aid during the term
of the tax abatement agreement covering the property.
[Ord. No. 2014-05 § 9]
If during any tax year prior to the termination of the tax abatement
or exemption agreement, the applicant ceases to operate or disposes
of the property or otherwise fails to meet the conditions of eligibility,
after thirty days' notice and opportunity to cure, the tax otherwise
due if there had been no abatement or exemption shall become due and
payable by the property owner. The Tax Assessor shall notify the property
owner and the Tax Collector forthwith and the Tax Collector shall
within fifteen (15) days thereof notify the owner of the property
of the amount of taxes due. However, with respect to sale or other
disposal of the property which it is determined that the new owner
of the property will continue to use the property pursuant to the
conditions which were set forth in the tax abatement or exemption
agreement, the exemption or abatement shall continue.
[Ord. No. 2014-5 § 10]
In the event of default by the applicant, including but not
limited to the failure to make timely tax or in lieu of tax payments
to the municipality, the municipality shall notify the applicant,
in writing, of said default. The applicant shall have thirty days
to cure any default. Following the thirty day cure period, the municipality
shall have the right to proceed against the property pursuant to the
In Rem Tax Foreclosure Act, N.J.S.A. 54:4-1, et seq. and/or may cancel
the Financial Agreement upon thirty days' notice to the applicant.
[Ord. No. 2014-05 § 11]
At the termination of a tax abatement or exemption agreement,
a project shall be subject to all applicable real property taxes as
provided by state law and local ordinance.
[Ord. No. 2014-05 § 12]
The Municipal Clerk is hereby authorized and directed to forward
a certified copy of this Ordinance to the State of New Jersey Department
of Community Affairs.
[Ord. No. 2014-05 § 13]
No exemption or abatements shall be granted in the following
circumstances:
a.
No exemptions or abatement shall be granted for any property for
which property taxes or any other municipal charges are delinquent
or remain unpaid or for which penalties for nonpayment are due for
a period of at least one year, or for any property not being used
in conformance with local, state or federal ordinance, regulation
or statute. In addition, one and two family structures which contain
home based businesses are ineligible for the tax exemption or abatement
programs described herein.
b.
No exemption or abatement shall be granted for any property being
converted from single family use to a multiple family use.
c.
No exemption or abatement shall be granted for any property the improvements
to which will increase the density, as that term is defined in N.J.S.A.
40:55D-4, beyond that permitted by the applicable zone regulations
notwithstanding that a variance may have been granted for such increase.
d.
No exemption or abatement shall be granted for any property that
presently constitutes a valid non-conforming use or structure unless
the improvement eliminates the nonconformity.
e.
No exemption or abatement shall be granted unless the improvement
is reasonably estimated by the assessor to result in an increase in
assessed value of the property, if fully taxed, equal to or greater
than ten thousand ($10,000.00) dollars.
[Ord. No. 2014-05 § 14]
The grant or denial of application for a tax exemption or abatement pursuant to this section shall be made in the sound discretion of the Borough Council, unless an application may be processed by the assessor pursuant to Subsection 2-46.5b. In making its determination Council shall consider the cost and benefits of the improvements to the Borough as a whole including its location, financial impacts, effect on the zone plan and master plan, consistency with the development goals of the Borough, fiscal determinations with respect to the Borough budget and other factors deemed relevant by Council. Appeal of any determination made by the municipality under the terms of this section shall be made to the Somerset County Board of Taxation.
