Borough of Clementon, NJ Tangible Personal Property Tax

Includes all persons, firms, corporations and associations which shall transport or remove personal property, whether for hire or otherwise and whether or not regularly engaged in such business.

§ 261-2 Application for removal.

Every person owning or claiming to own any property located in or on any premises in the Borough of Clementon, except in a warehouse of any person engaged in the business of storing goods for hire, and who desires to transport or remove the same or cause the same to be transported or removed so that the whole or a substantial part thereof shall be removed or transported from such premises in or on which it is located shall, in person or by an agent duly appointed for such purpose, first make written application to the Tax Collector of the Borough of Clementon, which application shall contain the following information:

The name and address of the truckman who is to transport or remove such property.

The name and address of the person owning or claiming to own such property.

The address of the premises from which and the address of the premises to which such property is to be transported or removed; and if either or both such premises be not designated by an address, then in lieu thereof, such premises shall be clearly identified.

§ 261-3 Hours for making application.

Such application shall be made between the hours of 9:00 a.m. and 4:00 p.m. on any day except holidays, Saturdays and Sundays; provided, however, that in a case of bona fide emergency such application may be made at any time.

§ 261-4 Determination of taxes due.

Upon the filing of such application as aforesaid, the Tax Collector shall ascertain forthwith the total amount of taxes due that have been charged or assessed against the person owning or claiming to own such property and which have not been paid at the time of making such application (but excluding any taxes charged or assessed for real estate), together with the interest and other charges thereon, and notify the person making such application of the total amount due for such taxes, interest and other charges. When such application is made during or after the period provided by statute for the assessment for taxes for any year, the person owning or claiming to own such property shall be liable to pay not only the taxes priorly assessed and unpaid as aforesaid but shall also be liable to pay the taxes for the year for which assessment is being made at the time of such application; and should the tax rate for the taxing district for the year for which assessment is being made at the time of such application not then have been determined, then the tax rate used to determine the taxes for the year prior to that for which assessment is being made as aforesaid shall, for the purpose of this article, be the rate used to determine the taxes for which the assessment is then being made as aforesaid. Nothing in this article shall be construed to deprive any taxpayer of his right to appeal any assessment as provided for in Title 54 of the Revised Statutes.

§ 261-5 Issuance of permit; conditions.

Upon the payment of the taxes, interest and other charges specified in the preceding section of this article, the Tax Collector shall forthwith and without cost or charge therefor issue a permit for the transportation or removal of such property, and no such permit shall be issued unless and until such taxes, interest and other charges have been paid in full; provided, however, that if the person owning or claiming to own such property has a right to appeal the assessment of taxes for any year or years included in the amount owned as determined by the method provided in § 261-4 of this article, and files with the Tax Collector a notice in writing, duly verified under oath, that he intends to appeal the same, then in lieu of paying taxes, interest and other charges for the year or years to be appealed the person owning or claiming to own such property shall furnish to the Tax Collector a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this state, which bond shall be in quintuple the amount of the taxes, interest and other charges determined as aforesaid for the year or years to be appealed, but in no case for less than the amount of $100, and which bond shall be conditioned for the payment, within two years from the date of the bond, of the taxes, interest and other charges found to be due as of the date actual payment is made thereof; provided, further, that taxes, interest and other charges as to which no such right of appeal as aforesaid exists must be paid forthwith.

§ 261-6 Disposition of copies of permit.

The permit shall be made up in quadruplicate; the original shall be delivered to the applicant; the first copy shall be delivered to the Police Department of the Borough of Clementon; the second copy shall be forwarded to the Tax Collector of the taxing district to which such property is to be transported or removed, if the same be within this state; and the third copy shall be retained by the Tax Collector and held by him in his office as a public record.

§ 261-7 Exceptions to permit requirement.

Nothing contained in this article shall be construed to require any owner of property held for the purpose of manufacturing in the ordinary course of his business, or held for the purpose of processing in the ordinary course of his business, or held for use in the ordinary course of his business, to obtain any such permit to transport or remove such property from any storehouse or warehouse or owner's place of business to any other storehouse or warehouse or to the owner's usual place of business for the purpose of manufacturing, processing, selling or utilizing in the ordinary course of such business; and nothing contained in this article shall be construed to require any transient guest temporarily residing at any hotel, hostelry, inn, lodging house or rooming house to obtain any such permit to transport or remove such property which he has brought with him to such hotel, hostelry, inn, lodging house or rooming house for his use while such transient guest; nor shall this article be construed to apply to the property of any public utility as defined in Section 48:2-13 of the Revised Statutes or to require a permit to transport or remove any such property from the premises in or on which it shall be located.

§ 261-8 Duty to obtain permit.

The provisions of this article shall in no case be construed to require the truckman to obtain such permit, nor to have the same in his possession, but the duty to obtain the permit shall in all cases be upon the person owning or claiming to own the property to be transported or removed; the provisions of this article shall not be construed to make the truckman the agent of the person owning or claiming to own the property to be transported or removed.

§ 261-9 Violations and penalties.

Any person violating any of the provisions of this article shall, upon conviction thereof, forfeit and pay a fine not to exceed the sum of $50 or be imprisoned in the county jail for not more than 90 days, or both; and the Judge of the Municipal Court of the Borough of Clementon before whom such conviction is had may impose such punishment by fine, by imprisonment, or both as aforesaid, as he may see fit but not exceeding the maximum herein set forth.