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 effective date listed in the letter received by
the Tax Assessor from the United States Department of Veterans Affairs
up to a maximum of four tax quarters (1 year) as required by N.J.S.A.
54:4-3.30.