[HISTORY: Adopted by the Mayor and Council of the Borough of Woodbury Heights 7-15-09 as Ord. No. 10-2009. Amendments noted where applicable.]
Editor's Note: Former Chapter 34, Tax Exemption and Abatement, previously codified herein and containing portions of Ordinance No. 5-2001 was repealed in its entirety 3-19-08 by Ord. No. 1-2008.
The Tax Collector shall be authorized to process, without further action on the part of the Borough Council, any property tax refunds of less than $10 and is also authorized to cancel any such property tax refunds or delinquency of tax obligations in a sum less than $10.
[Added 11-23-10 by Ord. No. 21-2010]
In accordance with N.J.S.A. 54:5-54, the Tax Collector shall provide to any party entitled to redeem a certificate pursuant to this section (N.J.S.A. 54:5-54) to calculations of the amount required for redemption within a calendar year at no cost. For each subsequent calculation requested from the Tax Collector there shall be a fee of $50 paid in advance. A request for a redemption calculation shall be made in writing to the Tax Collector.
In accordance with N.J.S.A. 54:5-97.1, the Tax Collector may charge a lienholder of a tax lien in the sum of $50 for the calculation of the amount due to redeem their lien as required pursuant to N.J.S.A. 54:5-97.1. Any request for a redemption calculation shall be in writing and shall specify the date to be used for the calculation, which date shall be that date of the notice. Neither the Tax Collector nor the municipality shall be liable for an incorrect calculation. The fee paid to the municipality shall not become part of the lien and shall not be passed on to any party entitled to redeem pursuant to N.J.S.A. 54:5-54.