[Added 10-3-2006 by Ord. No. 32-2006]
This article is enacted pursuant to the Manufactured Home Taxation Act, N.J.S.A. 54:4-1.2 et seq., as subsequently amended or modified.
A. 
The governing body of the City finds and declares that there are manufactured homes located in mobile home parks within the City which are not subject to real property assessment and taxation for public services. The purpose of these regulations is to provide for a method by which the municipality and the public school system may receive reasonable payment for public services afforded the owners of manufactured homes within mobile home parks.
B. 
The governing body of the City further finds and declares that, in establishing the annual service fee, it has taken into consideration the real property taxes paid by the owner of the mobile home park together with the services which the park owner provides to the residents of the mobile home park. The governing body has specifically taken into consideration the cost of the public services which the municipality and the Board of Education provide to the owners of manufactured homes within the mobile home park.
As used in this article, the definitions contained in N.J.S.A. 54:4-1.4 are incorporated herein as if the same were set forth with particularity.
A. 
A manufactured home which is not located within a mobile home park shall be subject to taxation as real property if the manufactured home meets the criteria for taxation of real property set forth in N.J.S.A. 54:4-1.5(a).
B. 
A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property, but it shall be subject to the regulations contained in this article.
C. 
Trailers as defined in the Manufactured Home Taxation Act shall not be subject to the regulations contained in this article.
A. 
A manufactured home installed in a mobile home park within the City shall be subject to an annual service fee of $620 per calendar year.
[Amended 5-18-2010 by Ord. No. 5-2010]
B. 
The annual service fee shall be prorated for each full month during the calendar year that a manufactured home is vacant and the owner of the home is not paying a site fee to the owner of the mobile home park.
C. 
The annual service fee shall be collected from each owner of a manufactured home on a monthly basis by the owner of the mobile home park in which the home is installed. The park owner shall issue a receipt to the homeowner upon each collection.
D. 
The park owner shall transmit the annual service fees collected to the Tax Collector of the City on a quarterly basis in the same manner and at the same time real property taxes are due and payable within the City. The park owner also shall transmit therewith a copy of each receipt issued pursuant to this section.
E. 
The homeowner shall be charged the maximum rate of interest authorized by N.J.S.A. 54:4-67 for the failure to pay the annual service fee when due and payable. The park owner shall be charged the same rate of interest for the failure to transmit the annual service fees actually collected when required to do so by these regulations.
F. 
The annual service fees actually collected by the municipality shall be allocated 60% to the municipality and 40% to the Board of Education.
A. 
The park owner shall provide the following information to the Tax Collector of the City at the beginning of each calendar year, and also during the calendar year if a written request for information is submitted to the park owner or its agent by the Tax Collector.
(1) 
The name and address of all the persons who own the mobile home park.
(2) 
The name, address and telephone number of the manager or operator of the mobile home park.
(3) 
The total number of spaces actually occupied by manufactured homes within the mobile home park together with the date of occupancy.
(4) 
The total number of spaces vacant and available for occupancy within the mobile home park.
B. 
The owner or operator of the mobile home park shall maintain a record of the aforesaid information for a period of at least three calendar years. Said records shall be made available for inspection by the Tax Collector or the representative of the Tax Collector.
The effective date of these regulations shall be January 1, 2007.