[Adopted 10-19-1998 by Ord. No. 1316-98]
Pursuant to N.J.S.A. 54:4-1.3, there shall be
an annual municipal service fee imposed upon manufactured homes installed
in a mobile home park as provided for in the Manufactured Home Taxation
Act, N.J.S.A. 54:4-1.2. The purpose of the municipal service fee is
to pay the Township a reasonable payment for services rendered to
the owners of the manufactured homes.
The terms "manufactured homes," "mobile home
park" and "municipal service fee" shall be precisely as they appear
and are defined in N.J.S.A. 54:4-1.4.
A.
This article and the terms and conditions contained
herein apply only to manufactured homes in a mobile home park which
is restricted to senior citizens. This article is not intended to,
nor shall it, apply to manufactured homes in mobile parks which are
not deed restricted and limited to senior citizens.
B.
The following assumptions are factually presumed in
the enactment of this article:
(1)
This article only applies to senior citizen restricted
manufactured homes.
(2)
Projects and/or developments to which this article
applies shall not have children residents nor shall they provide domicile
or residency to any individual who shall be attending any of the local
public grade schools and/or high schools.
(3)
The formula set forth hereinbelow presumes that the
owner of any development to which this article applies shall not make
application for or demand reimbursement from the municipality as is
set forth in N.J.S.A. 40:67-23.3 et al.
(4)
While this article is applicable only to senior citizen
restricted developments, the formula set forth herein below presumes
that the senior citizen owners/tenants located in a development subject
to this article shall not make application for or demand of a tax
deduction as is defined in N.J.S.A. 54.4-8.41, either as a senior
citizen or as a permanently and totally disabled persons.
(5)
That the construction and maintenance of streets,
lighting on streets and other common areas, garbage removal and snow
removal shall be the responsibility of the mobile home park owner
and not the Township,
C.
Should any of the aforesaid assumptions be determined
to be inappropriate, illegal, invalid or incorrect, then and in that
event the Township will, on an annual basis, revise the formula set
forth hereinbelow to take into consideration any or all of the presumptions
deemed to be invalid, unenforceable or incorrect.
A.
The municipal service fee shall be collected from
each owner of a manufactured home on a monthly basis by the owner
of the mobile home park in which the home is situated. The mobile
home park owner shall transmit the fees collected to the Tax Collector
on a quarterly basis. Each payment shall be due in satisfaction of
the annual municipal service fee as follows:
B.
In the event that the quarterly payments set forth
above are not timely paid or not paid, interest shall accrue on the
delinquent payment at an annual interest rate of 18% from the date
at which the municipal service fee was due and payable. The delinquent
amount and the interest thereupon shall be charged to the mobile park
owner and shall constitute a lien on that estate in the same manner
as unpaid real estate taxes would in accordance with N.J.S.A. 54:4-67
and N.J.S.A. 54:5-6.
C.
The Tax Collector shall collect and maintain records
of the municipal service fee paid by the mobile home park owner.
D.
The Tax Collector shall notify the mobile home park
owner of the amount of the annual municipal service fee no later than
June 30.
E.
The mobile home park owner shall annually, no later
than July 30 of the pretax year, advise each manufactured home owner
of his/her prorated share of the municipal service fee payable during
the subsequent year.
[Amended 7-3-2000 by Ord. No. 1372-2000]
A.
The quarterly payment as provided herein shall be
based upon the number of units for which a temporary certificate of
occupancy (TCO) or a certificate of occupancy (CO) has been issued
in the previous quarter.
B.
The municipal service fee shall be prorated as necessary
in order to account for vacancies in the mobile home park. A vacancy
shall only occur when a pad site has no structure upon it, not when
an existing structure is uninhabited. It shall be the obligation of
the mobile home park owner to notify the Collector of any vacancies,
in writing. The removal of any property from its obligation to pay
a municipal service fee shall become effective in the following quarter
after the written notice of vacancy is received and verified by the
Collector.
[Amended 7-3-2000 by Ord. No. 1372-2000; 6-2-2008 by Ord. No. 1624-2008]
A.
Purpose. The intent and purpose of the creation of
the municipal service fee is consistent with and pursuant to N.J.S.A.
54:4-1.2 et seq. The formula establishing the fee is intended to create
an amount paid to the municipality which fairly represents the cost
the municipality provides in services to the mobile home park and
reduces therefrom the extent to which taxes are assessed and levied
pursuant to Title 54, Taxation, of the New Jersey Statutes against
the land and improvements thereto.
B.
Computation of annual adjustment. The municipal service
fee shall be adjusted, effective July 1, 2008, by an amount equivalent
to the same annualized percentage increase in the municipal local
purpose tax for the 2008 budget year or from the existing fee of $26
per month to $29.08 per month. Thereafter, as of July 1 of each and
every subsequent year, the municipal service fee shall be adjusted
by an amount equivalent to the annualized increase or decrease, as
the case may be, in the municipal local purpose tax for that budget
year as compared to the year immediately preceding.
C.
Annual review and adjustment. The municipal service
fee shall be reviewed and adjusted annually, if necessary, and automatically
by applying the above formula and without any further action being
required by the Township Committee. The implementation of said annual
adjustment shall be the responsibility of the Township Administrator,
in conjunction with the Tax Collector, and shall be recorded on a
document entitled "Annual Adjustment in Municipal Service Fee" for
the given year, which shall be maintained on file in the office of
the Township Clerk.
In the event that the owner of a mobile home
park fails to remit the municipal service fee collected from the owners
of a manufactured home located in the mobile home park, such owner
of the mobile home park shall be liable to the Township for the municipal
service fee, together with the interest thereon, together with all
necessary and reasonable costs incurred by the Township to collect
the municipal service fee, including without limitation title search
fees, attorney's fees, administration costs and filing fees.
The municipal service fee established for each
mobile home park shall be allocated equally among all owners of the
manufactured homes located in such park.
The mobile home park owner shall annually, no
later than July 30 of the pretax year, advise each manufactured homeowner
of his/her prorated share of the municipal service fee payable during
the subsequent year.
