[HISTORY: Adopted by the Township Committee
of the Township of Mannington as indicated in article histories. Amendments
noted where applicable.]
[Adopted 12-20-1963]
All tangible household personal property and
personal effects located within the Township of Mannington shall not
be assessed and taxed.
This article shall apply to taxes on tangible
household personal property and personal effects due and payable in
the year 1964, and thereafter so long as this article 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 1964, nor shall this article
affect the legal authority to assess and collect taxes which may be
or have been due and payable prior to January 1, 1964, together with
such interest and penalties as would have accrued thereon under any
provisions of law amended or repealed hereby; nor shall this article
invalidate any assessments or affect any proceedings for the enforcement
thereof pending upon the effective date of this article or upon January
1, 1964, or during the period between said dates.
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 Salem
County.
[Adopted 12-5-2019 by Ord. No. 19-04]
A.
Mannington
Township will grant municipal property tax relief to a veteran or
surviving spouse of a veteran pursuant to N.J.S.A. 54:4-30 et seq.,
following the Mannington Township Assessor’s approval of the
veteran’s or surviving spouse’s proper claim.
B.
The approved
exemption will take effect retroactively as of the date the veteran’s
or surviving spouse’s approved proper claim was filed with the
Mannington Township Assessor, whereupon the taxes owed and paid for
such retroactive period will be adjusted and refunded accordingly.
C.
No further
tax refund shall be granted, pursuant to N.J.S.A. 54:4-3.32 or otherwise,
for any period preceding the proper claim filing date, regardless
of the disability determination date or the principal residential
occupancy date specified in an approved claim.
