... shall be exempt from any State or municipal tax[.] [ See N.J.S.A. 43:6A-41 (emphasis added). L. 1973, c. 140, § 41, eff. May ... SPRS); N.J.S.A. 43:16A-17 (PFRS); and N.J.S.A. 43:6A-41 (JRS)). The court also recognizes that “public pension systems ...