[Adopted 8-12-1992 by Ord. No. P-187]
A. 
Any property owner delinquent in tax payments for a period of six months shall be prohibited from receiving zoning variances, rent control hardship applications or property tax increase pass alongs to tenants, tax abatements or sewer extension permits or entering into any loan agreement or guaranty with the City of Hoboken, unless loan agreement or guaranty provides for the payment of all delinquent taxes and/or other charges to the City, until such time as all outstanding taxes, water use charges and accrued interest are paid in full on such property. Any property owner delinquent in tax payments for a period of six months shall be prohibited from receiving an application for the transfer either from person to person or place to place of a retail consumption or distribution license if the premises to which the license is to be transferred is delinquent, as aforesaid, until such time as all outstanding taxes, water use charges and accrued interest are paid in full on such property. A written certification shall be required from the Tax Collector to approve all applications.
B. 
Any owner of an owner-occupied four-family structure or less may apply to the Municipal Tax Collector for a hardship exemption to the requirement of Subsection A herein. The Tax Collector shall promulgate rules and regulations for such exemptions, which rules shall be on file at the office of the Municipal Tax Collector.