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action on the part of the governing body, the cancellation of any property tax delinquency or refund of less than $10.00; and
WHEREAS, the Tax Collector currently has minimal amounts affecting prior years and will have minimal amounts affecting current and future years and is desirous of canceling these amounts expeditiously;
NOW, THEREFORE, BE IT RESOLVED by the Township Council of the Township of Jackson, County of Ocean and State of New Jersey as follows:
1. The Township Council hereby authorizes the Tax Collector to process, without further action on the part of the governing body, the cancellation of any property tax delinquency or refund of less than $10.00.
DATED: 1-5-21
RESOLUTION 052R-21
TITLE: AUTHORIZE TAX ASSESSOR TO FILE CERTAIN APPEALS FOR THE 2021 TAX YEAR
MOTION TO APPROVE BY: SAUICKIE
MOTION SECONDED BY: CHISHOLM
YES: BORRELLI, CHISHOLM, SAUICKIE, FLEMMING, KERN
WHEREAS, from time to time the Tax Assessor discovers an error in calculation, transposing, measurement or typographical errors in the tax assessments on the tax list after the time the County Board of Taxation has certified the tax rates for the tax year or a property becomes subject to a roll-back assessment; and
WHEREAS, the governing body of the Taxing District of the Township of Jackson is desirous that every taxpayer pays their fair share of taxes; and
WHEREAS, if the above discovered errors are not corrected or a roll-back assessment not applied, the tax payers affected would not be paying their fair share of taxes; and
WHEREAS, the method for correcting such errors is to file a Petition of Appeal for the current tax year with the Ocean County Board of Taxation.
NOW, THEREFORE, BE IT RESOLVED by the Township Council of the Township of Jackson, County of Ocean and State of New Jersey as follows:
That the Tax Assessor or Municipal Attorney is hereby authorized to act as the agent for the Taxing District during the year of 2021 and file a Petition of Appeal or complaint with the Ocean County Board of Taxation to correct such assessments to the proper value and that a copy of any Petition of Appeal or complaint filed with the Ocean County Board of Taxation under this Resolution be filed with the Municipal Clerk.
That the Tax Assessor or Municipal Attorney is hereby authorized to execute stipulations of settlement on any tax appeal or complaint filed by the taxing district or a taxpayer in the tax year 2021.
That upon the adoption of this resolution, the Clerk is here by authorized and directed to forward a copy of it to the Ocean County Board of Taxation and Township Tax Assessor.