N.J.S.A. § 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.
Source: view the official text
In this chapter (40 sections)
- 54:4-2.38. · Time of performance
- 54:4-2.39. · Return of tangible personal property used in business
- 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
- 54:4-2.40. · Failure to file return; penalty
- 54:4-2.41. · Use of returns; destruction
- 54:4-2.42. · Confidential nature of returns
- 54:4-2.43. · Co-operation and assistance of assessors and public…
- 54:4-2.44. · Standard of value; assessment
- 54:4-2.46. · Time of determining true value; assessment date
- 54:4-2.47. · Taxable value of tangible personal property; computation
- 54:4-2.48. · Return of taxable personal property; filing; review, audit…
- 54:4-2.49. · Failure to file return; penalty
- 54:4-2.49a. · No first year payment
- 54:4-2.5. · Added Assessment Lists
- 54:4-2.50. · Rules and regulations
- 54:4-2.51. · Partial invalidity
- 54:4-2.53. · Application of act
- 54:4-2.6. · Collection of taxes on leasehold estate
- 54:4-2.7. · Appeal
- 54:4-2.8. · Lien upon leasehold estate
- 54:4-2.9. · Proportionate cancellation on termination of leasehold…
- 54:4-3.10 · Property of firefighters' association, exemption from…
- 54:4-3.11. · Exemption of franchises; railroad and canal property
- 54:4-3.113. · Definitions
- 54:4-3.113a · Definitions relative to certain renewable energy systems
- 54:4-3.113b · Property certified as renewable energy system exempt from…
- 54:4-3.113c · Requirements for certification by local enforcing agency
- 54:4-3.113d · Certification by local enforcing agency
- 54:4-3.113e · Revocation of certificate
- 54:4-3.113f · Review for aggrieved persons
- 54:4-3.113g · Rules, regulations
- 54:4-3.114. · Certified solar energy system
- 54:4-3.115. · Certification; application; inspection of premises
- 54:4-3.116. · Certification; qualifications; contents; filing;…
- 54:4-3.117. · Revocation; grounds
- 54:4-3.118. · Review; action of enforcing agency; action of assessor or…
- 54:4-3.119. · Amount of exemption; determination
- 54:4-3.120. · Rules and regulations
- 54:4-3.13. · Exemption of property of public fire patrol or salvage…
- 54:4-3.130. · Definitions