[HISTORY: Adopted by the Township Committee of the Township of Mansfield
as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-7-1961[1]]
[1]
Editor's Note: The preamble of this ordinance read as follows: Â Â "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, in which 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:"
All tangible household personal property and personal effects located
within the Township of Mansfield 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, 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 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or repealed hereby; nor shall this article invalidate any assessments or affect
any proceedings for the enforcement thereof pending upon the effective date
of this article or upon January 1, 1962, or during the period between said
dates.
All ordinances or parts of ordinances inconsistent herewith are hereby
repealed.
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 Burlington County.
This article shall take effect immediately upon its final passage and
publication as required by law, subject to the provisions herein contained.
[Adopted 8-7-1961[1]]
[1]
Editor's Note: The preamble of this ordinance read as follows: Â Â "Whereas, as provided in Chapter 9 of the Laws of 1961 of the State of New Jersey, the governing body of the municipality is given the option and authority to order and direct that exemptions claimed by citizens and residents of the Township of Mansfield, 65 or more years, having an income not in excess of $5,000 per year and allowed for the year 1961, shall operate to reduce the taxable valuations for 1961, and the financial position of the Township of Mansfield will not thereby be impaired:"
A.Â
Every person, a citizen and resident of this state of
the age of 65 or more years, having an income not in excess of $5,000 per
year and residing in a dwelling house owned by him which is a constituent
part of his real property, shall be entitled, annually, on proper claim being
made therefor, to a senior-citizen's deduction against the tax or taxes assessed
against such real property to an amount not exceeding the amount of said tax,
or the sum of $80, whichever is the lesser, but no such deduction from taxes
shall be in addition to any other deduction or exemption from taxes to which
said person may be entitled.
B.Â
For the purposes of this article, the income of a married
person shall be deemed to include an amount equal to the income of the spouse
during the applicable income year, except for such portion of that year as
the two were living apart in a state of separation, whether under judicial
decree or otherwise.
The financial position of the Township of Mansfield for the year 1961
will not be impaired by the exemption so claimed.
The exemption claimed and to be allowed for the year 1961 shall operate
to reduce the taxable valuations of real property for the year 1961 in the
Township of Mansfield.
All applications for exemption under this article for the tax year 1961
may be filed on or before July 1, 1961, and all applications for exemption
in subsequent tax years may be filed on or before November 1 of the pretax
year. Such applications shall be on forms prescribed by the Director, Division
of Taxation in the Department of the Treasury of the State of New Jersey.
All ordinances or parts of ordinances inconsistent with the provisions
of this article are hereby repealed.
This article shall take effect immediately upon its final passage and
publication as required by law, subject to the provisions herein contained.
