[1]
Editor's Note: Adopted by Ord. No. 2014-16; repealed and replaced
by Ord. No. 2016-07
[Ord. No. 2016-07]
The definitions contained in N.J.S.A. 40A:20-3 are incorporated
herein by reference as if set forth at length. As used in this Ordinance,
words shall have the meanings as so defined unless a different meaning
is expressed.
[Ord. No. 2016-07]
The Township hereby authorizes the utilization of exemptions and abatements in accordance with Article VIII, Section I, Paragraph 6, of the New Jersey Constitution and establishes the eligibility of commercial and industrial structures for up to twenty (20) year tax exemptions and abatements in areas in need of redevelopment as authorized by N.J.S.A. 40A:20-1, et seq.
[Ord. No. 2016-07]
Improvements to commercial and industrial structures are eligible
for a tax exemption and/or abatement for a period of up to twenty
(20) years commencing with the completion of the improvement. Any
such exemption and/or abatement shall be subject to the owner and
Township entering into a financial agreement pursuant to N.J.S.A.
40A:20-4 and N.J.S.A. 40A:20-9. The Tax Assessor's full and true value
of the improvement shall be regarded as not increasing the value of
the property notwithstanding that the value of the property to which
the improvement is made is increased thereby. During the exemption
and/or abatement period, the assessment on the property shall not
be less than the assessment existing thereon immediately prior to
the improvements, unless there is damage to the structure through
action of the elements sufficient to warrant a reduction.
[Ord. No. 2016-07]
Construction of new commercial and industrial structures shall
be eligible for tax exemption and/or abatement for a period of up
to twenty (20) years commencing with completion of the project. Any
such exemption and/or abatement shall be subject to the owner and
Township entering into a financial agreement pursuant to N.J.S.A.
40A:20-4 and N.J.S.A. 40A:20-9.
A.
The applicant shall furnish to the municipality all the information
required by N.J.S.A. 40A:20-8. In addition, every applicant shall
file the application form prescribed by the Director of the New Jersey
Division of Taxation in the Department of Treasury, with the Tax Assessor,
as a condition to approval, within thirty (30) days, including Saturdays
and Sundays, following the completion of the improvement or project.
Every application for exemption and/or abatement so filed shall be
approved and allowed by the Tax Assessor to the degree that the application
is consistent with the provisions of this Ordinance and the financial
agreement, provided that the improvements or project for which the
application is made, qualifies as such, pursuant to the provisions
of N.J.S.A. 40A:20-1, et seq. and the financial agreement. The granting
of an exemption and/or abatement and financial agreement, if appropriate,
shall be recorded and made a permanent part of the official tax records
of the taxing district, which record shall contain a notice of termination
date thereof.
B.
No tax exemption and/or abatement shall be granted unless approved
by resolution of the Township Council on an individual basis after
review, evaluation, and approval of each application for compliance
with the terms of this Ordinance and the underlying statute, rules
and regulations.
C.
The financial agreement shall conform to the requirements set forth
in N.J.S.A. 40A:20-8.
[Ord. No. 2016-07]
An additional improvement or construction, completed on a property
granted a previous exemption and/or abatement during the period in
which such previous exemption and/or abatement is in effect, shall
be qualified for an exemption and/or abatement, just as if such property
had not received a previous exemption and/or abatement. In such case,
the additional improvement or construction shall be considered as
separate for the purposes of calculating exemptions and/or abatements,
except that the assessed value of any previous improvement or construction
shall be added to the assessed valuation as it was prior to that improvement
or construction for the purpose of determining the assessed valuation
of the property from which any additional abatement is to be subtracted.
[Ord. No. 2016-07]
Every application for exemption and/or abatement and every exemption
and/or abatement granted shall be subject to all the provisions of
N.J.S.A. 40A:20-1, et seq., and all rules and regulations issued thereunder.
[Ord. No. 2016-07]
All tax abatement and/or exemption agreements shall provide
that the applicant is subject to all federal, state, and local laws
and regulations.
[Ord. No. 2016-07]
If during any tax year prior to the termination of the tax exemption
and/or abatement agreement, the applicant ceases to operate or disposes
of the property or otherwise fails to meet the conditions of eligibility,
the tax otherwise due if there had been no exemption and/or abatement
shall become due and payable by the property owner. The Tax Assessor
shall notify the property owner and the Tax Collector forthwith and
the Tax Collector shall within fifteen (15) days thereof notify the
owner of the property of the amount of taxes due. However, with respect
to sale or other disposal of the property which it is determined that
the new owner of the property will continue to use the property pursuant
to the conditions which were set forth in the tax exemption and/or
abatement agreement, the exemption and/or abatement shall continue.
[Ord. No. 2016-07]
In the event of default by the applicant, including but not
limited to the failure to make timely payments of applicable administrative
fees and service charges to the Township, the Township shall notify
the applicant, in writing, of said default. The applicant shall have
thirty (30) days to cure any default. Following the thirty day cure
period, the Township shall have the right to proceed against the property
pursuant to the In Rem Tax Foreclosure Act, N.J.S.A. 54:4-1, et seq.,
and/or may cancel the financial agreement upon thirty (30) days notice
to the applicant.
[Ord. No. 2016-07]
At the termination of a tax exemption and/or abatement agreement,
a project shall be subject to all applicable real property taxes as
provided by state law and local ordinance.
[Ord. No. 2016-07]
No application for tax exemption and/or abatement shall be accepted
by the municipality unless accompanied by full payment of the required
application fee. Such fees shall be based on total project cost as
set forth in a schedule on file with the Office of the Municipal Clerk.
These fees shall be received as compensation for the legal review
and related work required by the municipality's departments and agencies.
[Ord. No. 2016-07]
The Municipal Clerk is hereby authorized and directed to forward
a certified copy of this Ordinance to the State of New Jersey Department
of Community Affairs.
[Ord. No. 2016-07]
No exemption and/or abatement shall be granted, or tax agreement
entered into with respect to any property for which property taxes
or any other municipal charges are delinquent or remain unpaid or
for which penalties for nonpayment are due for a period of at least
one year, or for any property not being used in conformance with local,
state or federal ordinance, regulation or statute.
[Ord. No. 2016-07]
Appeal of any determination made by the municipality under the
terms of this Ordinance shall be made to the Sussex County Board of
Taxation.
[Ord. No. 2016-07]
Where consistent with the context in which used in this ordinance,
words importing the singular shall include the plural; words importing
the plural shall include the singular; and, words importing one gender
shall include all other genders.
[Ord. No. 2016-07]
Should any provision of this Ordinance be inconsistent with
the provisions of any prior ordinances, the inconsistent provisions
of such prior ordinances are hereby repealed, but only to the extent
of the inconsistencies. This Ordinance specifically replaces and supersedes
Ordinance 16-2014.
[Ord. No. 2016-07]
In the event that any provision of this Ordinance or the application
thereof to any person or circumstance is declared invalid by a court
of competent jurisdiction, such declaration of invalidity shall not
affect any other provision or application of this ordinance which
may be given effect, and, to realize this intent, the provisions and
applications of this ordinance are declared to be severable.
[Ord. No. 2016-07]
Captions contained in this Ordinance have been inserted only
for the purpose of facilitating reference to the various sections,
and are not intended and shall not be utilized to construe the intent
and meaning of the text of any section.
[Ord. No. 2016-07]
The application fee is to be paid at the time that an application
is submitted for tax exemption and/or exemption and abatement.
The application fee shall be calculated as a percentage of the
estimated cost of the improvements and shall be equal to 0.25% of
the estimated cost of the improvements. The minimum application fee
shall be not less than $1,500 or more than $25,000.
