Borough of Clementon, NJ
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2023-11-21
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Part II: General Legislation
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Chapter 261 Taxation
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Article III Tangible Household Personal Property Tax Exemption
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Boards, Committees and Commissions
- Ch 9 Civil Service
- Ch 13 Claims Approval
- Ch 15 Contracts, Public
- Ch 17 Cooperative Pricing
- Ch 21 Court, Municipal
- Ch 26 Fire Rescue
- Ch 30 Health, Board of
- Ch 34 Housing Authority
- Ch 38 Land Use Procedures
- Ch 42 (Reserved)
- Ch 43 Officers and Employees
- Ch 47 Personnel Regulations
- Ch 51 Police Department
- Ch 55 Public Works Department
- Ch 57 Public Records
- Ch 59 Salaries and Compensation
- Part II: General Legislation
- Ch 70 Alcoholic Beverages
- Ch 74 Amusements
- Ch 78 Animals
- Ch 87 Buildings, Numbering of
- Ch 91 Buildings, Unsafe
- Ch 96 Certificates of Occupancy for Rental Properties
- Ch 100 Checks, Returned
- Ch 105 Construction Codes, Uniform
- Ch 109 Curfew
- Ch 112 Department of Finance
- Ch 115 Drug-Free Zones
- Ch 119 Dry-Cleaning Establishments, Coin-Operated
- Ch 125 Fees
- Ch 130 Fire Insurance Claims
- Ch 134 Fire Safety
- Ch 138 Floodplain Management
- Ch 142 Food and Beverages
- Ch 146 Games of Chance
- Ch 151 Hazardous Substances
- Ch 155 Housing Standards
- Ch 159 Jitneys and Autobuses
- Ch 164 Library
- Ch 168 Licenses and Permits
- Ch 172 Littering
- Ch 175 (Reserved)
- Ch 186 (Reserved)
- Ch 189 Omnibuses
- Ch 193 Parades
- Ch 194 Parks and Playgrounds
- Ch 198 Peace and Good Order
- Ch 202 Peddling and Soliciting
- Ch 206 Political Fund-Raising
- Ch 210 Precious Metals and Gems
- Ch 212 Property, Abandoned
- Ch 214 Property Maintenance
- Ch 215 Recreational Motor Vehicles
- Ch 218 Refrigerators, Abandoned
- Ch 220 Rental Properties
- Ch 220A Rentals, Short-Term
- Ch 222 Sales, Special
- Ch 226 Sewers
- Ch 228 Sex Offenders
- Ch 230 Shopping Carts
- Ch 236 Soil Removal
- Ch 240 Solid Waste
- Ch 243 Stormwater Control
- Ch 245 Streets and Sidewalks
- Ch 249 Subdivision of Land
- Ch 253 Swimming Pools
- Ch 257 Tattooing and Body Piercing Establishments
- Ch 261 Taxation
- Ch 261 Art III Tangible Household Personal Property Tax Exemption
- § 261-14 Exemption stated.
- § 261-15 Application of article.
- § 261-16 Copies to be filed.
- Ch 266 Towing and Wrecking
- Ch 270 Trailers
- Ch 274 Trees
- Ch 277 Municipal Facilities
- Ch 278 Vehicles, Abandoned
- Ch 281 Vehicles and Traffic
- Ch 283 Video Surveillance and GPS Policy
- Ch 285 (Reserved)
- Ch 290 Water
- Ch 291 Water and Sewer Connections
- Ch 294 Weed Control
- Ch 298 Zoning
- Part III: Board of Health Legislation
- Ch 299 General Provisions
- Ch 303 (Reserved)
- Ch 308 (Reserved)
- Ch 312 Retail Food Establishments
- Ch 316 Sewage Disposal Systems, Individual
- Appendix
- Ch A322 Urban Renewal Area
- Ch A323 Cable Television Franchise
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[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.
