A landlord may seek a tax pass-along charge from a tenant because of
an increase in municipal property taxes only if the taxes are in excess of
those assessed for the previous year. The tax pass-along shall be proportionately
distributed according to the amount of rental area within the apartment building.
[Amended 3-6-1990 by Ord. No. 1103]
Any landlord seeking a tax pass-along shall be required to give notice
to the tenants and the Rent Leveling Board Secretary/Investigator 30 days
prior to imposing the surcharge. The calculations shall be provided on a form
established by the Board in its regulations, and such form must be included
in the notice. If the calculations are deemed correct by the Board Secretary/Investigator,
the surcharge shall become effective 30 days after the notice is served. If,
however, the calculations were incorrect, the surcharge shall be corrected,
and a new notice will be required, with the new calculations included, and
the pass-along becomes effective 30 days after the corrected notice.
Any landlord who has levied a tax pass-along and successfully appeals
the assessment shall return to the tenant who has paid the tax pass-along
50% of the amount of the reduction remaining after the landlord has deducted
all expenses incurred in the tax appeal process. In the event of a tax appeal,
the tax surcharge collected by the landlord but not paid by the landlord to
the taxing authority shall be held in an interest-bearing account. If a tenant
has moved, the landlord shall make diligent efforts to forward the refund.
[Amended 3-6-1990 by Ord. No. 1103]
If a tax appeal is granted, the Borough Tax Assessor shall notify the
Board Secretary/Investigator of the following information: the apartment owner,
the address, the original amount of the taxes and the reduced tax amount.
[Amended 3-6-1990 by Ord. No. 1103]
Any landlord seeking a reduction in property taxes shall be requested
to notify the Rent Leveling Board of his intentions. A copy of the application
must be mailed, by certified mail, to the Rent Leveling Board Secretary/Investigator
when it is filed. When a determination is made by the taxing authority, a
copy must be mailed to the Board Secretary/Investigator, by certified mail,
by the landlord.