[Adopted 6-12-2014 by Ord. No. 20-2014]
A.
Timely filing with the Tax Assessor.
(1)
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 Somers Point 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 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.
(2)
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.
B.
Late filing with the Tax Assessor.
(1)
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 Somers Point 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 Tax Assessor.
(2)
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.
