[Adopted 12-27-1960 by Ord. No. 10-60]
All tangible household property and personal
effects located within the Borough of Clementon shall not be assessed
and taxed.
This article shall apply to taxes on tangible
household personal property and personal effects due and payable in
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 any year prior to the year 1962, nor shall this article affect
the local 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of law amended or repealed thereby, nor shall this article invalidate
any assessment or affect any proceedings for the enforcement thereof
pending upon the effective date of this article or upon January 1,
1962, or during the period between said dates.
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 Camden
County.
