Borough of Alpha, NJ Chapter 364 Taxation

[HISTORY: Adopted by the Mayor and Council of the Borough of Alpha as indicated in article histories. Amendments noted where applicable.]

Article I Fees for Duplicate Tax Bills

[Adopted 12-17-1991 by Ord. No. 468 (Ch. 108, Art. I of the 1974 Code)]

§ 364-1 Authorization.

In accordance with the applicable provisions of P.L. 1990, Chapter 69,[1] the Tax Collector of the Borough of Alpha be and is hereby authorized to charge the following fees for the preparation of duplicate tax bills:

A. Five dollars for a first duplicate copy.

B. Twenty-five dollars for each additional duplicate copy which may be requested in the same tax year.

[1] Editor's Note: See N.J.S.A. 17:16F-15 et seq.

§ 364-2 Assessment.

The above set forth fees to be charged may, at the discretion of the Tax Collector, be assessed to a mortgagee, servicing organization or property tax processing organization as such terms are defined in P.L. 1990, Chapter 69, and upon request for said duplicate tax bill made in writing to the Tax Collector.

Article II Duplicate Certificate of Tax Sale

[Adopted 5-23-2000 by Ord. No. 00-4]

§ 364-3 Authorization; fee for new certificate of tax sale when original lost or destroyed.

Pursuant to N.J.S.A. 54:5-52.1, the Tax Collector of the Borough of Alpha may issue and execute a new certificate of tax sale in the event the original certificate of tax sale issued by the Borough of Alpha has been lost or destroyed, upon approval of the Council of the Borough of Alpha. The Tax Collector may charge a fee of $100 for the preparation and issuance of the new certificate.