City of Rahway, NJ
Union County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Rahway as indicated in article histories. Amendments noted where applicable.]
[Adopted 7-9-1984 by Ord. No. A-12-84 as Ch. 178, Art. I, of the 1984 Code]
All tangible household personal property and personal effects located within the city 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.
This article 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 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1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby.
This article shall not invalidate any assessments or affect any proceedings for the enforcement thereof pending on or before January 1, 1962.
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 Union County.
[Adopted 7-9-1984 by Ord. No. A-12-84 as Ch. 178, Art. II, of the 1984 Code; amended in its entirety 8-11-1986 by Ord. No. A-22-86]
In accordance with N.J.S.A. 54:4-67, any taxes or assessments which are not paid on or before the 10th calendar day after which same became payable shall be charged interest at a rate of 8% per annum on the first $1,500 of the delinquency and 18% per annum on any amount in excess of $1,500, to be calculated from the date the tax was payable until the date of the actual payment.
Notwithstanding the provisions of Subsection A of this section, in the event that the Tax Collector, for whatever reason, fails to mail or otherwise deliver the tax bills by August 1, the Mayor may, in his sole discretion, by executive order, extend the ten-day period in which no interest is charged for a period of time not to exceed 30 days, but in so doing the Mayor shall fix a specific date which is the termination of said time period.