[Adopted 2-4-1997 by Ord. No. 1043-97 (Ch.
167, Art. V, of the 1993 Code)]
A.
The Tax Collector is hereby authorized and directed
to charge 8% per annum on the first $1,500 of taxes becoming delinquent
after due date, and 18% per annum on any amount of taxes in excess
of $1,500 becoming delinquent after due date, and if a delinquency
in excess of $10,000 (tax and interest) remains in arrears beyond
December 31, a penalty of 6% of the amount of delinquency shall be
charged.
B.
No interest shall be charged if payment of any current
tax installment is made within the tenth calendar day following the
date upon which the tax installment became due, before 5:00 p.m.
[Amended 5-17-2011 by Ord. No. 1493-11]
C.
Any payment not made in accordance with Subsection B of this section shall be charged interest from the tax due date.
D.
With respect of a tax sale certificate, when the taxes,
interest and cost shall be between $200 to $4,999, an additional sum
equal to 2% of such amount to be paid shall be added to the amount
to be paid; when the taxes, interest and costs shall be between $5,000
to $9,999, an additional sum equal to 4% of such amount to be paid
shall be added to the amount to be paid; and when the taxes, interest
and cost are $10,000, or higher, an additional sum equal to 6% of
such amount to be paid shall be added to the amount to be paid and
when on the close of the year on delinquencies over $10,000, tax and
interest included, an additional sum equal to 6% of such amount to
be paid be added to the amount to be paid. These charges shall also
apply to all existing certificates held by the Township and as of
January 1, 1996, also apply to certificates held by outside lienholders.
E.
In case of the destruction or loss of a tax title
certificate which was issued at a tax sale held in the Township of
Hazlet and the municipality is the lawful owner thereof, the Collector
of Taxes, the Receiver of Taxes or the person lawfully charged with
the collection of taxes in the municipality shall issue and execute
a new certificate of tax sale in place of the one which has been destroyed
or lost, provided that he or she shall have been duly authorized so
to do by a resolution of the governing body of Hazlet Township; and
provided, further, that said original tax sale certificate had been
issued at least two years prior thereto. There shall appear on the
new certificate a statement that it is a duplicate of the original
one which was destroyed or lost and the date of said original certificate
and the date of the tax sale upon which it issued and the name and
title of officer who issued same. A fee of $100 will be charged for
a duplicate tax sale certificate.
[Added 6-10-1997 by Ord. No. 1053-97; amended 2-3-2009 by Ord. No. 1452-09]
F.
The charge for the first duplicate copy of a tax bill and for each subsequent copy of the same tax bill requested by the same institution/person in the same tax year shall be in accordance with N.J.S.A. 54:4-64. All those not governed by N.J.S.A. 54:4-64, will be assessed a charge for each duplicate copy of tax bill and for receipt requests without tax bill in accordance with Article I of Chapter 196 of the Township Code.
[Amended 9-18-2001 by Ord. No. 1189-01][1]
G.
In the event that an original certificate of tax sale
is lost after redemption, the Tax Collector is hereby authorized to
charge a fee of $25 for the certification of redemption of the original
certificate of tax sale.
H.
Copies of the notice of a tax sale shall be set up
in five of the most public places in the municipality, and a copy
of the notice shall be published in a newspaper circulating in the
municipality, once in each of the four calendar weeks preceding the
publication, notice to the property owner and to any person or entity
entitled to notice of foreclosure pursuant to Section 20 of P.L. 1948
c. 96 (N.J.S.A. 54:5-104.48) may be given by regular or certified
mail, the costs of which shall be added to the cost of the sale in
addition to those provided in N.J.S.A. 54:5-38, not to exceed $25
for each set of notices for property mailed by the Tax Collector.
[Added 9-18-2001 by Ord. No. 1189-01][2]
