54:4-3.3d - Liability of state for taxes after acquisition - New Jersey Statutes

54:4-3.3d.  Liability of state for taxes after acquisition    When, at the time of any such acquisition, the owner has paid the taxes for  the current tax year in full or for a period beyond the date of the acquisition  by the State or by a State agency, or by an authority created by the State, the  owner shall be entitled to reimbursement for the taxes paid by him for the  remaining portion of the calendar year beyond the date of acquisition, and if  such taxes for the said remaining portion of the year shall not have been paid  by the owner, they shall be paid to the municipality wherein the real property  is located, by the State or by the State agency, or by the authority created by  the State, acquiring the real property, as the case may be.

     L.1971, c. 370, s. 4, eff. Dec. 30, 1971.