[Adopted 11-16-1964 by Ord. No. 452
as Sec. 10-2 of the 1964 Code]
No tangible household personal property or personal effects located
within the borough shall be assessed or taxed.
This section 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 section 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 section
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or repealed hereby; nor shall this section invalidate any assessments or affect
any proceedings for the enforcement thereof pending upon the effective date
of this section or upon January 1, 1962, or during the period between such
dates.