[HISTORY: Adopted by the Township Council of the Township of Hillside 5-14-2013 by Ord. No. O-13-006. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 272.
A retroactive refund of the municipal component of property taxes collected on property which would have been exempt had proper claim in writing been made therefor, in the manner provided by N.J.S.A. 54:4-3.30, shall be limited to the pro rata portions of such taxes paid during the current year of the submission of a proper claim to the Township's Tax Assessor as required by N.J.S.A. 54:4-3.30 and the year immediately preceding the year in which such proper claim is or was submitted, as the case may be, but in no event shall a refund under this chapter be for greater than a twelve-month period in the aggregate.
A refund issued under this chapter shall only be for the municipal component of property taxes that have actually been paid by the applicant during the time periods set forth herein.
Any retroactive refund that is to be issued pursuant to a valid claim submitted under § 143-1 above shall be payable to the applicant in three equal partial payments, to be paid over the course of the 36 months next following the approval of the applicant's claim by the Township's Tax Assessor.
The Township's Tax Assessor, together with all other appropriate officers and employees, are hereby authorized and directed to take any and all steps necessary to effectuate the purposes of this chapter.