[HISTORY: Adopted by the Township of Howell as indicated in article histories. Amendments noted where applicable.]
[Adopted by Ord. No. O-91-68 (§ 31-7 of the 1974 Code)]
The figure of 6% is hereby established as the penalty for all tax delinquency in excess of $10,000 for all who fail to pay that delinquency prior to the end of the fiscal year, in the Township of Howell.
[Adopted by Ord. No. O-92-24 (§ 3-26 of the 1974 Code)]
As used in this article, the following terms shall have the meanings indicated:
DISCRETIONARY ACT
Any act of the Township Council which it is requested to take on behalf of any property owner, developer or contract purchaser of property located within the Township, which rests within the sound discretion of the Township Council and which it is not obligated by law to approve, issue or endorse. Such acts include, by way of example and not by way of limitation, the issuance of any permit or license under any ordinance of the Township which relates in any way to the use or development of any property or the conduct of any business enterprise thereon; the endorsement or approval of any application for a mobile home park license, subdivision or site plan extensions, road opening permit, utility opening permit, sewer extension permit; or any other permit or license issued by any other governmental agency which requires the endorsement of the Township Council.
A. 
Prior to the issuance of any permit or the taking of any discretionary act by the Township Council, the Township Clerk shall ascertain the status of real property tax and assessment payments for the property which will directly or indirectly benefit from the permit or discretionary act, and shall report such information to the Township Council. The Township Council shall include in any resolution adopted authorizing the taking of any such discretionary act a condition that, prior to the execution of any permit, license or endorsement or the performance of any other discretionary act, a certification be received by the Township Clerk from the Tax Collector that all real property taxes and assessments pertaining to the property directly or indirectly benefited by the discretionary act are current and that no real property taxes or assessments are then due and owing.
B. 
No Township official or employee shall issue any permit or license, execute any endorsement on a permit, license or application or perform any other discretionary act on behalf of the Township until such time as the employee or official has received a certification from the Tax Collector that all real property taxes and assessments pertaining to the property directly or indirectly benefited by the permit, license or discretionary act are current and that no such taxes or assessments are then due and owing.
All ordinances of the Township of Howell pertaining to the issuance of permits, licenses or other approvals or endorsements shall be and are hereby amended to include as a precondition to such issuance a requirement that all real property taxes and assessments pertaining to the property to be benefited directly or indirectly by such discretionary act shall be current and that no such taxes or assessments shall be due and owing at the time the permit or license is issued or discretionary act performed, except in such cases where such a condition would violate an applicable provision of state law.
The restrictions contained herein pertain only to the property for which the discretionary act being requested shall arise out of or relate.
The provisions of this article shall be enforced in compliance with N.J.S.A. 40:52-1.2 and shall not pertain to the issuance of certificates of occupancy, continued certificates of occupancy and building permits.