Borough of Glassboro, NJ
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2023-11-28
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Part II: General Legislation
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Chapter 422 Taxation
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Article III Penalties on Delinquent Taxes and Tax Sale Certificates
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 10 (Reserved)
- Ch 14 Attendance Policy
- Ch 21 Claims, Payment of
- Ch 23 Code Enforcement, Planning and Zoning, Department of
- Ch 25 Contracts and Professional Service Agreements
- Ch 27 Court, Municipal
- Ch 31 Defense and Indemnification
- Ch 38 (Reserved)
- Ch 42 Emergency Management
- Ch 45 (Reserved)
- Ch 50 Ethics, Code of
- Ch 54 Fire Department
- Ch 56 Guest Wireless Network Policy
- Ch 59 Health, Board of
- Ch 62 (Reserved)
- Ch 65 Historic Preservation Commission
- Ch 68 Housing Authority
- Ch 73 Intermunicipal Agreements
- Ch 80 Martin Luther King Center Advisory Board
- Ch 86 Officers and Employees
- Ch 91 Park and Recreation Commissioners, Board of
- Ch 93 Parking Utility
- Ch 97 Personnel Policies and Procedures
- Ch 101 Police Department
- Ch 107 Development Regulations and Zoning
- Ch 112 Revenue and Finance, Department of
- Ch 118 (Reserved)
- Ch 121 (Reserved)
- Ch 128 Tuition Credit Program
- Part II: General Legislation
- Ch 135 Abandoned Property and Buildings Unfit for Habitation, Occupancy or Use
- Ch 139 Advertising
- Ch 143 (Reserved)
- Ch 147 Alarm Devices
- Ch 150 Alcoholic Beverages
- Ch 153 (Reserved)
- Ch 156 Animal Control
- Ch 164 (Reserved)
- Ch 167 (Reserved)
- Ch 170 Bingo
- Ch 178 Buildings and Structures, Unfit
- Ch 183 Buildings, Numbering of
- Ch 187 Cannabis Licensing, Registration and Business Regulations
- Ch 192 Checks, Returned
- Ch 200 Commercial Building Standards
- Ch 203 Construction Codes, Uniform
- Ch 206 Construction Route Plan
- Ch 209 (Reserved)
- Ch 212 Criminal Background Check
- Ch 213 (Reserved)
- Ch 216 Curfew
- Ch 219 (Reserved)
- Ch 223 Development Fees
- Ch 231 Drug-Free Zones
- Ch 235 (Reserved)
- Ch 238 (Reserved)
- Ch 241 Emergency Response
- Ch 245 Explosives, Fireworks and Weapons
- Ch 249 Affordable Housing
- Ch 254 Fees
- Ch 260 (Reserved)
- Ch 264 Fire Prevention
- Ch 268 (Reserved)
- Ch 275 Graffiti
- Ch 279 Hazardous and Dangerous Substances
- Ch 285 Housing Standards
- Ch 290 Insurance
- Ch 294 Junkyards
- Ch 299 Laundromats
- Ch 303 Licensing
- Ch 306 Limousines
- Ch 309 Littering
- Ch 313 Massage Establishments
- Ch 316 (Reserved)
- Ch 322 (Reserved)
- Ch 327 Noise
- Ch 330 (Reserved)
- Ch 346 Parades
- Ch 351 Parks and Recreation Areas
- Ch 354 Peace and Good Order
- Ch 357 Peddlers, Solicitors and Transient Merchants
- Ch 362 Precious Metal Merchants
- Ch 366 Property Maintenance
- Ch 372 (Reserved)
- Ch 379 Rental Housing
- Ch 381 Residential Building Standards
- Ch 383 (Reserved)
- Ch 384 Skateboarding
- Ch 386 Storm Sewers
- Ch 388 (Reserved)
- Ch 390 Shade Trees and Shrubbery
- Ch 393 Shopping Carts
- Ch 399 Smoke-Free Public Places
- Ch 402 Snow and Ice Removal
- Ch 405 (Reserved)
- Ch 408 Solid Waste
- Ch 415 Streets and Sidewalks
- Ch 422 Taxation
- Ch 422 Art III Penalties on Delinquent Taxes and Tax Sale Certificates
- § 422-24 Interest rate on delinquent taxes.
- § 422-24.1 Grace period.
- § 422-25 Additional sum on delinquent taxes.
- § 422-26 Definitions.
- § 422-27 Authority; standards of administration.
- Ch 425 Taxicabs
- Ch 431 Towing
- Ch 432 Town Square Standard Operating Procedures
- Ch 434 Traffic Control During Construction and Maintenance Operations
- Ch 442 Vehicles, Abandoned
- Ch 445 Vehicles and Traffic
- Ch 451 Vehicles, Unlicensed Motor-Driven
- Ch 466 Youth Sports Code of Conduct
- Part III: Board of Health
- Ch 482 (Reserved)
- Ch 490 Health Rules and Regulations
- Ch 500 (Reserved)
- Ch 503 (Reserved)
- Ch 504 (Reserved)
- Ch 507 (Reserved)
- Ch 512 (Reserved)
- Ch 516 Tobacco Products and Vending Machines
- Ch 520 (Reserved)
- Ch 525 (Reserved)
- Appendix
- Ch A530 Cable Television Franchise
- Ch A531 Council Bylaws
- Water and Sewer Manual
- Ch WSM Water and Sewer Manual
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 8-24-2021 by Ord. No. 21-16]
Pursuant to N.J.S.A. 54:4-67, the rate of interest to be collected by the proper Borough official on all delinquent taxes and assessments shall be the same as herewith declared and established to be at the rate of 8% per annum up to $1,500 and 18% over $1,500 to be computed from the date said taxes and/or assessments are due to the date of payment.
[Added 3-8-2022 by Ord. No. 22-06]
No interest shall be charged if payment of any installment is made within the 10th calendar day following the date upon which the same became payable.
Pursuant to N.J.S.A. 54:4-67, an additional sum of 6% of the amount of the tax delinquency in excess of $10,000 shall be charged by the Tax Collector when computing the total amount due on the delinquent property.
As used in this article, the following terms shall have the meanings indicated:
The sum of all taxes and municipal charges due on a given parcel of property covering any number of quarters or years.
This article shall be implemented and administered in accordance with N.J.S.A. 54:4-1 et seq., and any amendments or supplements thereto, and in accordance with the rules and regulations promulgated thereunder by the Department of the Treasury, Director of the Division of Taxation, of the State of New Jersey.
