[HISTORY: Adopted by the Mayor and Council of the Borough of Netcong as indicated in article histories. Amendments noted where applicable.]
Personal property sales — See Ch. 234.
[Adopted 7-11-1972 as Ch. 82 of the 1972 Code]
All tangible household personal property and personal effects located within the Borough of Netcong 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1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this article invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this article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.
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 Morris County.