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ORDINANCE 1960-263801 ORDINANCE NO. 263 AN ORDINANCE TO EXPRESSLY EXEMPT AND EXCLUDE ALL TANGIBLE HOUSEHOLD PERSONAL PROPERTY AND PERSONAL EFFECTS IN THE TOWNSHIP OF DELAWARE IN THE COUNTY OF CAMDEN FROM ASSESSMENT AND TAXATION DUE AND PAY- ABLE IN 1962 AND THEREAFTER, AS. AUTHORIZED BY CHAPTER 51 LAWS OF 1960 OF THE STATE OF NEW JERSEY (AN ACT CONCERNING TAXATION, SUPPLEMENTING CHAPTER 4 OF TITLE 54, REVISING PARTS OF THE STAT[1TORY LAW, AND REPEALING SECTIONS 54:1 -31, 54:1 -32 and 54:4 -3.16 OF THE REVISED STATUTES) WHEREAS, as provided in Chapter 51 Laws of 1960 of the State of New Jersey, the governing body of the municipality within which tangible household personal property and personal effects are located, is given the option and authority to determine, by ordinance, not to assess and tax said tangible household personal Property and personal effects, in which event such property shall not be assessed and taxed so long as the ordinance is in effect. THEREFORE the Board of Commissioners of the Township of Delaware in the County of Camden, DO ORDAIN: Section 1. All tangible household personal property and Personal effects located within the Township of Delaware in the Count of Camden shall not be assessed and taxed. Section 2.. This ordinance 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 ordinance shall b e in effect, and shall not affect the obligation, lien or duty to PaY any taxes, interest or penalties which have accrued or may 4 Ccrue by virtue of any assessment made or which may be made with r espect to taxes levied for any year prior to the'year 1962, nor S hall this ordinance affect the legal authority to assess and collect a xes which may be or have been due and payable prior to January 1, 1962 together with such interest and penalties as would have accrued t hereon under any provisions of law amended or repealed hereby; nor Sh a 1 1 this ordinance invalidate any assessments or affect any pro- ("e edings for the enforcement thereof pending upon the effective date of th is ordinance or upon January 1 1962, or during the period between Sa id dates. Section 3. All ordinances or parts of ordinances inconsistent her ewith are hereby repealed. Section 4. A certified copy of this ordinance shall be filed With the Division of Taxation in the Department of the Treasury i of the State of New Jersey, and with the County Board of Taxation Of Camden County. Section 5. This ordinance shall take effect immediately upon its final passage and publication as required by law, subject i to the provisions herein contained. Attest: Towns p er INTRODUCED: November 14, 1960 ADOPTED: November 28, 1960 802 V