[Adopted 2-25-2021 by Ord. No. 07-21]
A. 
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. The refund of taxes may be granted retroactively only to the date that the complete application was submitted to the Tax Assessor.
B. 
No refunds shall be authorized under this section for any year, or portion thereof, prior to the year in which this section took effect.