A refund of property taxes pursuant to N.J.S.A. 54:4-3.32 shall
be granted provided that the applicant submits a complete application
to the tax assessor as required by N.J.S.A. 54:4-3.30. A retroactive
refund of property taxes as set forth in N.J.S.A. 54:4-3.32 shall
be limited to the date of the submission of a proper claim to the
Tax Assessor as required by N.J.S.A. 54:4-3.30.