Borough of Berlin, NJ
chevron_right
2023-06-08
info
chevron_right
Part II, General Legislation
chevron_right
Chapter 299 Taxation
chevron_right
Article I Tangible Household Personal Property Tax Exemption
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administration of Government
- Ch 6 Celebration Advisory Committee
- Ch 7 Claims Procedure
- Ch 8 Community Center, Use of
- Ch 9 Contracts, Public
- Ch 11 Court, Municipal
- Ch 13 Defense and Indemnification
- Ch 16 Business Advisory Committee
- Ch 18 Emergency and Ambulance Services
- Ch 20 Fire Department
- Ch 25 Health, Board of
- Ch 28 Historic Preservation Commission
- Ch 35 Local Assistance Board
- Ch 42 Nepotism
- Ch 46 Officers and Employees
- Ch 47 Open Space Trust Fund
- Ch 49 Personnel Policies
- Ch 52 Police Department
- Ch 55 Political Fund-Raising
- Ch 59 Records, Public Access to
- Ch 61 Retirement
- Ch 62 Salaries
- Ch 64 (Reserved)
- Ch 67 Water Department
- Part II, General Legislation
- Ch 76 Airports
- Ch 79 Alarms
- Ch 80 Key Lock Box Emergency Access System
- Ch 82 Alcoholic Beverages
- Ch 86 (Reserved)
- Ch 89 Animals
- Ch 92 Bamboo and Other Invasive Plant Species
- Ch 98 Boardinghouses, Rooming Houses and Hotels
- Ch 101 Brush, Weeds and Obnoxious Debris
- Ch 105 Buildings and Structures, Dangerous and Unfit
- Ch 111 Buildings, Numbering of
- Ch 119 Checks, Returned
- Ch 129 Construction Codes, Uniform
- Ch 132 Contractors and Sign Erectors
- Ch 136 Criminal Registration
- Ch 140 Curfew
- Ch 148 Drug- and Drunk-Driving-Free Zones
- Ch 150 Disturbing the Peace
- Ch 162 Fire Prevention
- Ch 167 Flood Management Regulations
- Ch 173 Games of Chance
- Ch 176 Garage Sales
- Ch 179 Gas- and Oil-Burning Equipment
- Ch 182 Gasoline Service Stations
- Ch 188 Hazardous Substances
- Ch 190 Lead-Based Paint
- Ch 193 Housing, Affordable
- Ch 197 Insurance
- Ch 207 Littering
- Ch 211 Loitering
- Ch 218 Mercantile Licenses
- Ch 226 Nuisances
- Ch 232 Parking
- Ch 234 Parking Areas, Municipal
- Ch 236 Parks and Recreation Areas
- Ch 237 Nonprofit Organizations
- Ch 238 Precious Metals, Gems and Secondhand Goods, Dealers in
- Ch 241 Peddlers, Solicitors and Canvassers
- Ch 244 Property, Defaulted Mortgage
- Ch 246 Property Maintenance
- Ch 253 Refrigerators, Abandoned
- Ch 256 Rental Properties
- Ch 261 Sewers
- Ch 263 Sex Offender Residency Prohibition
- Ch 266 Shows, Circuses, Carnivals and Amusements
- Ch 268 Signs
- Ch 270 Smoking
- Ch 274 Soil Removal
- Ch 278 Solid Waste
- Ch 282 Sound Trucks
- Ch 284 Storm Sewers
- Ch 285 Stormwater Management
- Ch 287 Streets, Sidewalks and Curbs
- Ch 292 Swimming Pools
- Ch 296 Tattooing, Body Piercing and Body Branding
- Ch 299 Taxation
- Ch 299 Art I Tangible Household Personal Property Tax Exemption
- § 299-1 Property within the Borough.
- § 299-2 Applicability.
- § 299-3 Filing of certified copies.
- Ch 301 Taxicabs
- Ch 306 Towing
- Ch 309 Trailers and Camp Cars
- Ch 315 Vehicles and Traffic
- Ch 320 Vehicles, Unlicensed
- Ch 327 Water
- Ch 332 Youth Programs
- Ch 335 Zoning and Land Use
- Ch 336 Stormwater Control
- Part III, Board of Health Legislation
- Ch 341 General Provisions, Board of Health
- Ch 345 Cannabis and Cannabis Products
- Ch 355 Sanitation
- Ch 358 Sewer Connections
- Appendix
- Ch A365 Cable Television Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 6-17-1968 by Ord. No. 68-3 as Ch. 74, Art. II of the 1968 Code]
All tangible household personal property and
personal effects located within the Borough of Berlin 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 1962 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 1962, 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, 1962, 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,
1962, 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 Camden
County.
