2682-22 Tax Exemption and Abatement Ordinance.pdf

9 #12938269.1 No exemption or abatement shall be granted, or tax agreement entered into, pursuant to this chapter with respect to any property for which property taxes are delinquent or remain unpaid, or for which penalties for nonpayment of taxes are due. §22-1.11. Application; Approval; Recording As Part of Tax Records. No exemption or abatement shall be granted pursuant to this chapter except upon written application therefor filed with and approved by the Assessor of the Township of West Orange. Every application shall be on a form prescribed by the Director of the Division of Taxation in the Department of the Treasury, and provided for the use of claimants by the governing body of the Township of West Orange, and shall be filed with the Assessor within thirty (30) days, including Saturdays, Sundays and holidays, following the completion of the improvement, conversion alteration or construction. Every application for exemption, or exemption and abatement, within the Township of West Orange which is filed within the time specified, shall be approved and allowed by the Assessor to the degree that the application is consistent with the provision of this chapter or the tax agreement, provided that the improvement, conversion, alteration or construction for which the application is made qualifies as an improvement, a conversion, alteration or construction pursuant to the provisions of this chapter. Such approval of an abatement is subject to the approval of the governing body where required by this chapter, and also subject to approval by them of a tax agreement where required. The granting of an exemption, or exemption and abatement, or tax agreement shall be recorded and made a permanent part of the official tax records of the taxing district, which record shall contain a notice of the termination date thereof. §22-1.12. Property Taxes Subject To Exemption and Abatement Provisions. The exemption and abatement of real property taxes provided by the Township of West Orange pursuant to this chapter shall apply to property taxes levied for municipal purposes, school purposes, County government purposes and for the purposes of funding any other property tax exemptions or abatements. §22-1.13 Notice To Taxpayers of Adoption of Chapter Establishing Exemptions and Abatements Included With Property Tax Bills. The Tax Collector or other responsible officer designated

ns or abatements. §22-1.13 Notice To Taxpayers of Adoption of Chapter Establishing Exemptions and Abatements Included With Property Tax Bills. The Tax Collector or other responsible officer designated by the governing body shall include a notice in the mailing of annual property tax bills to each owner of a dwelling located within the Township of West Orange of the availability of the exemptions and abatements that are allowed pursuant to the chapter during the first year following adoption of the chapter. §22-1.14. Annual Report; Total Amounts of Tax Exempted and Abated. The governing body shall report, on or before October 1 of each year, to the Director of the Division of Local Government Services in the Department of Community Affairs and to the Director of the Division of Taxation in the Department of the Treasury the total amount of real property taxes exempted and the total amount abated within the municipality in the current tax year for each of the following: