40A:14-92. Cancellation of taxes or refunds on dissolution of fire district In any municipality wherein a fire district is dissolved the governing body of the municipality may cancel unpaid tax levies for the fire district or refund fully or proportionately without interest any moneys paid by the taxpayers in said fire district to the collector of the municipality, but the total amount of any such refunds shall not exceed the amount of money on hand for the account of the fire district upon said dissolution. L.1971, c. 197, s. 1, eff. July 1, 1971.
New Jersey Legal Code