New Jersey Code § 54:4A-2

Contributions in lieu of taxes for prior years; disposition
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54:4A-2. Contributions in lieu of taxes for prior years; disposition
Should be contribution be made in lieu of taxes levied for prior years, such contributions shall be made as provided by section one hereof and shall be used for the purposes designated in section one.
L.1945, c. 66, p. 345, s. 2.

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