New Jersey Statutes Title 40. Municipalities and Counties 40 § 62-105.42

The township committee may cancel or refund without interest to any person having paid the same any water district tax or any part thereof levied upon property in any water district which has been abolished, but the total amount which may be refunded shall not exceed the amount of money in the township treasury arising from appropriations made by said water district before it was abolished.

All refunds so made pursuant to this section shall be charged against the account of said water district.