[HISTORY: Adopted by the Mayor and Council of the Borough
of Wenonah: Art. I, 4-1-1909;
Art. II, 6-23-1988. Amendments
noted where applicable.]
[Adopted 4-1-1909]
[Amended 7-22-1993]
A.
Where any taxes shall not have been paid on or before the 10th day
following their assessment, interest thereon from and after these
dates shall be charged at the rate of 8% on the first $1,500 and 18%
on the amount in excess thereof, as defined and provided for in N.J.S.A.
54:4-67, from quarter to quarter and from year to year, on a cumulative
basis.
B.
Payments received on account of arrearage shall first be applied
to interest, and the balance, if any, shall be applied toward the
reduction of the principal obligation.
C.
When the total of unpaid taxes, accumulated interest to the end of
the fiscal year and other municipal liens outstanding exceeds the
sum of $10,000, a maximum penalty of 6% shall be assessed.
[Adopted 6-23-1988]
Prior to the issuance, approval or renewal of any license or
permit within the Borough of Wenonah, as provided within the Code
of the Borough, the applicant, if he or she is the owner of the property
wherein the business or activity for which the license or permit is
sought or wherein the business or activity is to be conducted, shall
be required to pay any and all delinquent property taxes or assessments
assessed on the property wherein the business or activity for which
such license or permit is sought or wherein the business or activity
is to be conducted.
Any license or permit issued or approved by the Borough of Wenonah
shall be revoked or suspended if the licensee is the owner of the
property for which such license or permit has been issued or approved
and if all taxes at that point in time due on the property remain
unpaid for any period of time other than that current quarter.
Upon payment of all delinquent taxes and/or assessments, the
license or permit shall be restored or issued, as the case may be.
Each section of this ordinance is an independent section, and
the holding of any section or part thereof to be unconstitutional,
void or ineffective for any cause shall not be deemed to affect or
impair the validity of any other section or part thereof.
This ordinance shall take effect immediately after final passage,
approval and publication as provided by law.
