[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5-2001 was repealed in its entirety 3-19-08 by Ord.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]
A. 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.
B. 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.
[Added 4-17-2024 by Ord. No. 6-2024]
A. In accordance
with the applicable provisions of N.J.A.C. 5:33-4.8, the Tax Collector
of the Borough of Woodbury Heights is hereby authorized to charge
the following fees for the preparation of duplicate tax bills:
(1) Five
dollars for the first duplicate copy; and
(2) Twenty-five
dollars for each additional duplicate copy requested in the same tax
year.
B. The assessment of duplicate bills fees set forth above may, at the discretion of the Tax Collector, be assessed to a mortgagee, servicing organization or property tax processing organization as defined in P.L. 1990, Chapter
69, N.J.S.A. 54:4-64(d), and upon request for said duplicate tax bill made, in writing, to the Tax Collector.