New Jersey Statutes
§ 54:1-35.48 — Tax liability not less than base year
New Jersey § 54:1-35.48
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:1-35.48 (Tax liability not less than base year) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:1-35.48 (2026).
Text
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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Bluebook (online)
New Jersey § 54:1-35.48, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A1-35.48.