[Adopted 2-17-1961 by Ord. No. 263]
All tangible household property and personal effects located
within the Township of Gloucester shall not be assessed and taxed.
This article shall apply to assessments and taxes on tangible
household property and personal effects for the year 1962 and thereafter
so long as this article 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 or during any year prior
to the year 1962; nor shall this article 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or repealed hereby; nor shall this article invalidate any assessments
or affect any proceedings for the enforcement thereof which are pending
upon the effective date of this article or may be pending on January
1, 1962, or during the period between such dates.
All ordinances or parts of ordinances inconsistent herewith
are hereby repealed.
A certified copy of this article 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 the County of Camden.
This ordinance shall take effect immediately upon final passage
and publication as required by law and subject to the provisions herein
contained.
