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New Jersey Statutes, Title: 54, TAXATION
Chapter 1: State tax department continued; "department" defined
Section: 54:1-35.48: Tax liability not less than base year
10. The provision of revaluation relief abatements pursuant to this act shall not result in any tax year in a tax liability for an eligible property which is less than the tax liability for the base year.
L.1993,c.101,s.10; amended 1999, c.216, s.9.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:1-35.48 (if available):
Court decisions that cite this statute:
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