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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:4-8.74 - Determination of base year.
Universal Citation: NJ Rev Stat § 54:4-8.74 (2017)
54:4-8.74 Determination of base year.
7. In the event that a previously eligible claimant ceases to be an eligible claimant for any tax year, the base year for that claimant shall be the year prior to which the claimant again becomes an eligible claimant.
L.1997,c.348,s.7.
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