2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:4-3.33a - Active service in time of war defined.
54:4-3.33a Active service in time of war defined.
2. a. Except as provided in subsection b. of this section, for the purposes of P.L.1948, c.259, as amended and supplemented by P.L.1971, c.398, "active service in time of war" means the periods of time set forth in subsection (a) of section 1 of P.L.1963, c.171 (C.54:4-8.10), except that "active service in time of war" for World War II means active service at some time during December 7, 1941 to December 31, 1946.
b. For the purpose of eligibility for the property tax exemption authorized in section 1 of P.L.1948, c.259 (C.54:4-3.30), "active service in time of war" shall mean active service during a time period specified in the definition of "active service in time of war" in section 1 of P.L.1963, c.171 (C.54:4-8.10), but shall not require a minimum length of continuous or aggregate service in any foreign country, on board any ship or naval vessel, or in any foreign airspace; and also shall not require that the service-connected disability suffered by a veteran shall have occurred during contiguous or aggregate service in any foreign country, on board any ship or naval vessel, or in any foreign airspace.
L.1971, c.398, s.1; amended 2017, c.367, s.1.
