Borough of Clayton, NJ
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2022-12-29
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Part II: General Legislation
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Chapter 85 Taxation
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Article II Penalties on Delinquent Taxes and Tax Sale Certificates
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 2 Administrator
- Ch 3 Attendance Policy
- Ch 4 (Reserved)
- Ch 5 Checks, Returned
- Ch 5A Chief Financial Officer
- Ch 5B Clayton Emergency Responder Award
- Ch 6 Code Enforcement Officer
- Ch 6A Communications and Notifications
- Ch 7 Contracts, Public
- Ch 8 Court, Joint Municipal
- Ch 9 Deputy Borough Clerk
- Ch 9A Environmental Commission
- Ch 10 (Reserved)
- Ch 11 Fire Assistance, Intermunicipal
- Ch 12 Historic Advisory Committee
- Ch 13 Housing Authority
- Ch 14 Length of Service Awards Program
- Ch 15 (Reserved)
- Ch 15A Municipal Alliance Committee
- Ch 16 Park and Recreation Committee
- Ch 17 Parks and Recreation Escrow Account
- Ch 18 Personnel
- Ch 20 Police Assistance, Intermunicipal
- Ch 21 Police Department
- Ch 23 Recycling Enforcement Officer
- Ch 25 Salaries and Compensation
- Ch 27 Tuition Credit Program
- Ch 28 Veterans Committee
- Ch 29 Water and Sewer Utility, Municipal
- Part II: General Legislation
- Ch 31 Address Map
- Ch 31A Affordable Housing
- Ch 32 (Reserved)
- Ch 34 Alcoholic Beverages
- Ch 36 Amusements
- Ch 39 Bingo and Raffles
- Ch 40 Body Art
- Ch 41 Construction Code, Uniform
- Ch 43 Buildings and Structures, Dangerous
- Ch 44 Buildings, Numbering of
- Ch 45 Buildings: Certificate of Occupancy
- Ch 46 (Reserved)
- Ch 47 Criminal History Background Checks
- Ch 48 Crossing Guards
- Ch 50 Curfew
- Ch 52 Dangerous Substances, Transportation and Disposal of
- Ch 53 Dogs and Cats
- Ch 55 Drive-In Restaurants and Shopping Centers
- Ch 56 Drugs
- Ch 57 Street/Right-Of-Way Road Opening Permits
- Ch 57A Fees
- Ch 58 Fire Insurance Claims
- Ch 58A Fire Suppression and Key Boxes
- Ch 59 Fire Prevention
- Ch 59A Fireworks
- Ch 59B (Reserved)
- Ch 60 Garbage and Trash
- Ch 61 Grading
- Ch 62 Graffiti
- Ch 63 Housing Standards
- Ch 64 Handbills and Posters
- Ch 64A Handicapped Parking
- Ch 64B Junkyards
- Ch 65 Hazardous Substances
- Ch 65A Licenses and Permits
- Ch 66 Littering
- Ch 67 Massage Establishments
- Ch 67A Parades and Exhibitions
- Ch 68 Parks and Recreation Areas
- Ch 68A Peace and Good Order
- Ch 69 Peddling and Soliciting
- Ch 71 Police Panel Alarm System
- Ch 72 (Reserved)
- Ch 73 Precious Metal Merchants
- Ch 74 Property Maintenance
- Ch 76 Rental Property
- Ch 78 Sewers
- Ch 80 (Reserved)
- Ch 80A Soil Removal
- Ch 81 Storage, Outdoor
- Ch 81A Storm Sewer System
- Ch 82 Streets and Sidewalks
- Ch 84 (Reserved)
- Ch 85 Taxation
- Ch 85 Art II Penalties on Delinquent Taxes and Tax Sale Certificates
- § 85-7 Interest rate on delinquent taxes.
- § 85-8 Additional penalty on delinquent taxes.
- § 85-9 Interest rate on tax sale certificates.
- § 85-10 Additional penalty on tax sale certificates.
- § 85-11 Definitions.
- § 85-12 Authority; standards of administration.
- Ch 86 Tobacco Sales
- Ch 86A Towing and Storage Services
- Ch 87 Trees
- Ch 88 Unified Development
- Ch 89 Vehicles and Traffic
- Ch 90 Vehicles for Hire
- Ch 91 Vehicles, Unlicensed
- Ch 93 Water
- Ch 94 Water Conservation
- Ch 95 Yard Sales
- Ch 96 (Reserved)
- Ch 97 Youth Sports
- Part III: Board of Health Legislation
- Ch 99 General Provisions, Board of Health
- Ch 102 Food and Beverage Vending Machines
- Ch 103 (Reserved)
- Ch 108 Nuisances, Public Health
- Ch 110 (Reserved)
- Ch 114 Retail Food-Handling Establishments
- Ch 116 Sanitation
- Ch 118 (Reserved)
- Ch 119 (Reserved)
- Ch 120 (Reserved)
- Ch 121 (Reserved)
- Ch 122 Weed Control
- Appendix
- Ch A125 Council Bylaws
- Ch A126 Cable Television Franchise
- Ch A127 Gas Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 7-25-1991 by Ord. No. 91-17]
The rate of interest to be collected by the proper Borough official
on all delinquent taxes and assessments shall be the same as herewith
declared and established to be at the rate of 8% per annum up to $1,500
and 18% over $1,500, to be computed from the date said taxes and/or
assessment are due to the date of payment.
Pursuant to N.J.S.A. 54:4-67, an additional penalty of 6% of
the amount of the tax delinquency in excess of $10,000 shall be charged
by the Tax Collector when computing the total amount due on the delinquent
property.
Pursuant to N.J.S.A. 54:5-61, a penalty of 2% shall be charged
on a tax sale certificate on the amount due over $200 up to $5,000.
Pursuant to N.J.S.A. 54:5-61, the amount to be charged on account
of a tax sale certificate when the taxes, interest and cost shall
exceed the sum of $5,000 shall be equal to 4% of such amount paid,
and when that sum exceeds $10,000, such additional sum shall be equal
to 6% of such amount paid. This additional charge shall apply to all
existing certificates held by the Borough of Clayton effective June
13, 1991, pursuant to a resolution adopted on said date, and as to
any and all subsequently acquired tax sale certificates.
As used in this article, the following terms shall have the
meanings indicated:
The sum of all taxes and municipal charges due on a given
parcel of property covering any number of quarters or years.
This article shall be implemented and administered in accordance
with N.J.S.A. 54:4-1 et seq. and 54:5-1 et seq., and any amendments
or supplements thereto, and in accordance with the rules and regulations
promulgated thereunder by the Department of the Treasury, Director
of the Division of Taxation of the State of New Jersey.
