[Adopted 10-11-2017 by Ord. No. 10-2017]
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 Linwood 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 Linwood Tax Assessor for refund of taxes at any time
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.
The City Tax Assessor, together with all other appropriate officers
and employees, is hereby authorized and directed to take any and all
legal steps necessary to effectuate the purposes of this article.
