[Added 4-11-2018 by Ord.
No. 1277-2018]
A. 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 Borough of Wildwood Crest 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 Borough 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 Borough'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.
B. 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.
[Added 4-11-2018 by Ord.
No. 1277-2018]
A. 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 Borough of Wildwood Crest'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 Borough's 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 Borough's
Tax Assessor.
B. 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.
[Added 4-11-2018 by Ord.
No. 1277-2018]
The Borough'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 ordinance.