54:1-35.48 - Tax liability not less than base year - New Jersey Statutes

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.