Certificates of rental approval fees — See Ch. 418, § 418-218.
Taxation — See Ch. 510.
Statements of taxes on real estate — See Ch. 514.
ARTICLE ITax Delinquent Property (§ 442-1 — § 442-3)
§ 442-1Issuance or reissuance.
§ 442-2Suspension or revocation.
§ 442-3Determination of ownership.
The proper officers of the City of Camden shall refuse to issue or reissue a certificate of rental approval to any person whose name shall appear on the last tax duplicate prepared by the City Assessor or the owner of the land and building on, in or through which the activity or business to be approved is or shall be conducted so long as there may exist delinquent property taxes or assessment on the affected real property.
The reasons for which the City of Camden may suspend a certificate of rental approval and the reasons for which a certificate of rental approval may be revoked by the City of Camden shall include the nonpayment of three consecutive installments of taxes or assessments by the certificate of rental approval holder whose name shall appear on the last tax duplicate prepared by the Assessor as the owner of the lands and buildings on, in or through which the activity or business is or shall be conducted. Upon payment of the delinquent taxes or assessment, the certificate of rental approval shall be restored.
A person conducting a business on the premises shall be deemed to be the owner of the lands and the buildings if that person controls or is controlled by or under the common control of the owner of these lands and buildings by reason of that person's participation in a corporation, partnership or another form of business association or trust or is related by blood or marriage to the person controlling or controlled by or under the common control of the owner of the lands and/or buildings. Persons deemed to be related for the purposes of this Article are grandparents, parents, children, grandchildren, spouses, fathers- and mothers-in-law, brothers- and sisters-in-law, nieces and nephews. The ownership of less than fifty-percent interest in a business entity or trust shall not in and of itself be deemed to be a determination of whether a person controls a business entity for trust, but shall be considered with any other factors which indicate an affiliation between persons with an interest in the business.