[1988 Code § 135-1]
All tangible household personal property and personal effects
located within the Borough of Cape May Point shall not be assessed
and taxed.
[1988 Code § 135-2]
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 chapter 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 chapter 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or repealed hereby; nor shall this chapter invalidate any assessments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.
[1988 Code § 135-3]
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 Cape May County.
