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It shall be the responsibility of every person who obtains a property tax exemption under this chapter to notify the Borough Assessor in writing within 30 days of any change in ownership, property use, residency, permanent place of abode, status of disability or other factor affecting the exemption. If the Assessor determines that the property is not eligible for an exemption, all taxes, penalty and interest due on the property from the tax year following the date the property should have been subject to taxation are immediately due and owing. Falsely applying for an exemption or failing to notify the Borough Assessor concerning a change in exemption status with an intent to evade taxation is a violation punishable by a fine as set forth at Chapter 1.20 FNSBC. (Ord. 2023-63 § 4, 2023; Ord. 2019-16 § 9, 2019; Ord. 2013-65 § 3, 2013; Ord. 2003-69 § 6, 2003; Ord. 2001-67 § 4, 2001. 2004 Code § 3.08.022.)