[HISTORY: Adopted by the Township Committee of the Township of Mannington as indicated in article histories. Amendments noted where applicable.]
All tangible household personal property and personal effects located within the Township of Mannington 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 1964, 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 1964, 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1, 1964, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this article or upon January 1, 1964, 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 Salem County.
[Adopted 12-5-2019 by Ord. No. 19-04]
Mannington Township will grant municipal property tax relief to a veteran or surviving spouse of a veteran pursuant to N.J.S.A. 54:4-30 et seq., following the Mannington Township Assessor’s approval of the veteran’s or surviving spouse’s proper claim.
The approved exemption will take effect retroactively as of the date the veteran’s or surviving spouse’s approved proper claim was filed with the Mannington Township Assessor, whereupon the taxes owed and paid for such retroactive period will be adjusted and refunded accordingly.
No further tax refund shall be granted, pursuant to N.J.S.A. 54:4-3.32 or otherwise, for any period preceding the proper claim filing date, regardless of the disability determination date or the principal residential occupancy date specified in an approved claim.