N.J. Stat. § 54:4-2.10
Current through L. 2024, c. 80.
Any municipality may anticipate as revenue for budget purposes the taxes to be collected from such leasehold estates which are or may be in existence on January first of any year and which, according to the terms of the letting, will continue to exist for the whole or part of such year.
N.J.S. § 54:4-2.10