There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:1-35.48 - Tax Liability Not Less Than Base Year
NJ Rev Stat § 54:1-35.48 (2016) What's This?
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.
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