2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:4-2.9 - Proportionate cancellation on termination of leasehold estate
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.
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