For a veteran, or his or her surviving spouse or domestic partner,
entitled to exemption under N.J.S.A. 54:4-3.30, after a formal written
request for a retroactive refund of property taxes as set forth in
N.J.S.A. 54:4-3, submitted to the City of Bridgeton's Tax Assessor
with all required documentation, and which shall have been timely
filed within 120 calendar days after the date on the total disability
termination letter issued by the United States Department of Veterans
Affairs, the City Council, by appropriate resolution, shall refund
taxes previously paid only for the calendar year in which the claim
of the veteran, or his or her surviving spouse or domestic partner,
was submitted to the City's Tax Assessor, and for such portion of
the prior calendar year during which the total disability was in effect,
but in no event greater than a twenty-four-month period in the aggregate.
No further or additional refund of taxes shall be permitted, regardless
of the date of the disability of the veteran as determined by the
United States Department of Veterans Affairs.
In the event a veteran, or his or her surviving spouse or domestic
partner, entitled to exemption under N.J.S.A. 54:4-3.30, shall submit
a request to the City of Bridgeton's Tax Assessor for refund of taxes
at any time later than 120 calendar days after the date on the total
disability termination letter issued by the United States Department
of Veterans Affairs, the City Council, by appropriate resolution,
shall refund taxes previously paid only for the calendar year in which
the claim of the veteran, or his or her surviving spouse or domestic
partner, was submitted to the City's Tax Assessor.
No further or additional refund of taxes shall be permitted, regardless
of the date of the disability of the veteran as determined by the
United States Department of Veterans Affairs.
The City's Tax Assessor, together with all other appropriate
officers and employees, is hereby authorized and directed to take
any and all steps necessary to effectuate the purposes of this article.