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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-2.9: Proportionate cancellation on termination of leasehold estate

           Any lessee or his assignee whose estate is terminated prior to the term granted by the lessor, upon presentation to the governing body of the municipality of proof of the cancellation by said lessor of said lease and of the surrender of his possession thereunder, shall be entitled to a proportionate cancellation of the assessment and to the refund of taxes paid on the portion of the assessment so canceled.

L.1949, c. 177, p. 567, s. 7.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:4-2.9 (if available):



Court decisions that cite this statute: CLICK HERE.