[HISTORY: Adopted by the Township Committee of the Township of Westampton
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax Collector — See Ch. 71.
[Adopted 9-5-1961]
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or repealed hereby; nor shall this article invalidate any assessments or affect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.,[1] 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.
[1]
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.[1] and the standards, guidelines, rules and regulations promulgated
by the Commissioner of the Department of Community Affairs.
[1]
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.
