[Adopted 8-18-1949 as Ch. 64, Art.
I, of the 1967 Code]
As used in this article, the following terms
shall have the meanings indicated:
Includes individuals, companies, firms, societies, copartnerships,
corporations, associations and joint-stock companies.
Includes only tangible personal property.
Includes all persons, firms, corporations and associations
which shall transport or remove personal property, whether for hire
or otherwise and whether or not regularly engaged in such business.
Every person owning or claiming to own any property
located in or on any premises in the Township of Franklin, except
in a warehouse of any person engaged in the business of storing goods
for hire, and who desires to transport or remove the same or cause
the same to be transported or removed so that the whole or a substantial
part thereof shall be removed or transported from such premises in
or on which it is located shall, in person or by any agent duly appointed
for such purpose, first make written application to the Tax Collector
of the Township of Franklin, which application shall contain the following
information:
A.
The name and address of the truckman who is to transport
or remove such property;
B.
The name and address of the person owning or claiming
to own such property;
C.
The address of the premises from which and the address
of the premises to which such property is to be transported or removed;
and if either or both such premises are not designated by an address
then, in lieu thereof, such premises shall be clearly identified.
Such application shall be made between the hours
of 9:00 a.m. and 4:00 p.m. on any day except holidays, Saturdays and
Sundays; provided, however, that in a case of bona fide emergency,
such application may be made at any time.
Upon the filing of such application as aforesaid,
the Tax Collector shall ascertain forthwith the total amount of taxes
due that have been charged or assessed against the person owning or
claiming to own such property and which have not been paid at the
time of making such application (but excluding any taxes charged or
assessed for real estate), together with the interest and other charges
thereon, and notify the person making such application of the total
amount due for such taxes, interest and other charges. When such application
is made during or after the period provided by statute for the assessment
for taxes for any year, the person owning or claiming to own such
property shall be liable to pay not only the taxes priorly assessed
and unpaid as aforesaid but shall also be liable to pay the taxes
for the year for which assessment is being made at the time of such
application, and should the tax rate for the taxing district for the
year for which assessment is being made at the time of such application
not then have been determined, then the tax rate used to determine
the taxes for the year prior to that for which assessment is being
made as aforesaid shall, for the purposes of this article, be the
rate used to determine the taxes for which the assessment is then
being made as aforesaid. Nothing in this article shall be constructed
to deprive any taxpayer of his right to appeal any assessment as provided
for in Title 54 of the Revised Statutes.
Upon the payment of the taxes, interest and other charges specified in the preceding section of this article, the Tax Collector shall forthwith and without cost or charge therefor issue a permit for the transportation or removal of such property, and no such permit shall be issued unless and until such taxes, interest and other charges have been paid in full; provided, however, that if the person owning or claiming to own such property has a right to appeal the taxes for any year or years included in the amount owed as determined by the method provided in § 346-4 of this article, and files with the Tax Collector a notice in writing, duly verified under oath, that he intends to appeal the same, then in lieu of paying the taxes, interest and other charges for the year or years to be appealed, the person owning or claiming to own such property shall furnish to the Tax Collector a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this state, which bond shall be in quintuple the amount of the taxes, interest and other charges determined as aforesaid for the year or years to be appealed, but in no case for less than the amount of $100, and which bond shall be conditioned for the payment, within two years from the date of the bond, of the taxes, interest and other charges found to be due as of the date actual payment is made thereof; provided, further, that taxes, interest and other charges as to which no such right of appeal as aforesaid exists must be paid forthwith.
The permit shall be made in quadruplicate: the
original shall be delivered to the applicant; the first copy shall
be delivered to the Police Department of the Township of Franklin;
the second copy shall be forwarded to the Tax Collector of the taxing
district to which such property is to be transported or removed if
the same is within this state; and the third copy shall be retained
by the Tax Collector and held by said Collector as a public record.
Nothing contained in this article shall be construed
to require any owner of property held for the purpose of manufacturing
in the ordinary course of his business, or held for the purpose of
processing in the ordinary course of his business, or held for use
in the ordinary course of his business, to obtain any such permit
to transport or remove such property from any storehouse or warehouse
or owner's usual place of business for the purpose of manufacturing,
processing, selling or utilizing in the ordinary course of such business;
and nothing contained in this article shall be construed to require
any transient guest temporarily residing at any hotel, hostelry, inn,
lodging house or rooming house to obtain any such permit to transport
or remove such property which he has brought with him to such hotel,
hostelry, inn, lodging house or rooming house for his use while such
transient guest; nor shall this article be constructed to apply to
the property of any public utility, as defined in N.J.S.A. 48:2-13,
to require a permit to transport or remove any such property from
the premises in or in which it shall be located.
The provisions of this article shall in no case
be construed to require the truckman to obtain such permit, nor to
have the same in his possession, but the duty to obtain the permit
shall in all cases be upon the person owning or claiming to own the
property to be transported or removed; the provisions of this article
shall not be construed to make the truckman the agent of the person
owning or claiming to own the property to be transported or removed.
Any person violating any of the provisions of
this article shall, upon conviction thereof, forfeit and pay a fine
not to exceed the sum of $50 or be imprisoned in the county jail for
not more than 90 days, or both; and the Judge of the Municipal Court
of the Township of Franklin before whom such conviction is had may
impose such punishment by fine, by imprisonment, or both as aforesaid,
as he may see fit, but not exceeding the maximums herein set forth.
