[HISTORY: Adopted by the Township Committee of the Township of Westampton as indicated in article histories. Amendments noted where applicable.]
Tax Collector — See Ch. 71.
All tangible household personal property and personal effects located within the Township of Westampton 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 as 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 legal authority to assess and correct 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1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this article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 on 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 Burlington County.
[Added 5-24-1979 by Ord. No. 4-1979
It shall be unlawful for any insurance company to pay any claim in excess of $2,500 to a claimant for fire damage on any real property located within the Township of Westampton pursuant to any fire insurance policy issued or renewed after the date of the adoption of the ordinance which added this section and after the date of the filing of said ordinance with the New Jersey State Commissioner of Insurance, until such time as all taxes and assessments and all other municipal liens or charges due and payable appearing on the official certificate of search shall have been paid either by the owner of such real property or by the insurance company pursuant to the provisions of N.J.S.A. 17:36-8 et seq.
[Adopted 12-13-1979 by Ord. No. 19-1979]
Pursuant to N.J.S.A. 54:4-3.72 et seq., as amended and supplemented, in determining the values of real property for the purposes of taxation throughout the township, the first $10,000 in the Tax Assessor's full and true value of home improvements for each dwelling unit primarily and directly affected by a home improvement in any single-dwelling property more than 20 years old shall not increase the value of such property for a period of five years, notwithstanding that the value of the dwelling to which such improvements are made is increased thereby; provided, however, that during said period the assessment on such dwelling shall, in no case, except that of damage through action of the elements sufficient to warrant a reduction, be less than the assessment thereon existing immediately prior to such home improvements.
Editor's Note: N.J.S.A. 54:4-3.72 to 54:4-3.78 was repealed by L.1991, c.441, § 22, eff. Jan. 18, 1992. See now N.J.S.A. 40A:21-1 et seq.
No exemption shall be granted or allowed except upon written application therefor filed with and approved by the Tax Assessor. Action by the Tax Assessor on such applications shall be in compliance with N.J.S.A. 54:4-3.72 et seq. and the standards, guidelines, rules and regulations promulgated by the Commissioner of the Department of Community Affairs.
Editor's Note: N.J.S.A. 54:4-3.72 was repealed by L.1991, c.441, § 22, eff. Jan. 18, 1992. See now N.J.S.A. 40A:21-1 et seq.
A notice describing the abatement program and the application procedure therefor shall be included in the mailing of the annual property tax bills to each owner of residential property during the first year following adoption of this article.