Chapter 77. Tax Exemption: Tangible, Etc.

Chapter 77 TAX EXEMPTION: TANGIBLE HOUSEHOLD PROPERTY

§ 77-1. Exemption granted.

§ 77-2. Applicability.

§ 77-3. Inconsistent ordinances repealed.

§ 77-4. Copies filed.

§ 77-5. When effective.

[HISTORY: Adopted by the Township Council of the Township of Gloucester 2-17-61 as Ord. No. 263. Amendments noted where applicable.]

Be it ordained by the Township Council of the Township of Gloucester, in the County of Camden and State of New Jersey, as follows:

§ 77-1. Exemption granted.

All tangible household property and personal effects located within the Township of Gloucester shall not be assessed and taxed.

§ 77-2. Applicability.

This ordinance shall apply to assessments and taxes on tangible household property and personal effects for the year 1962 and thereaf­ter so long as this ordinance shall be in effect, and shall not effect 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 or during any year prior to the year 1962; nor shall this ordinance effect 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1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this ordinance invalidate any assessments or affect any proceedings for the enforcement thereof which are pending upon the effective date of this ordinance or may be pending on January 1, 1962 or during the period between such dates.

§ 77-3. Inconsistent ordinances repealed.

All ordinances or parts of ordinances inconsistent herewith arehereby repealed.

§ 77-4. Copies filed.

A certified copy of this ordinance 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 the County of Camden.

§ 77-5. When effective.

This ordinance shall take effect immediately upon final passage and publication as required by law and subject to the provisions herein contained.