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N.J.S.A. § 54:1-35.48.

Tax liability not less than base year

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

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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In this chapter (40 sections)
  1. 54:1-35.29 · Revocation, suspension of tax assessor certificate
  2. 54:1-35.3. · True value; determination of ratio of aggregate assessed…
  3. 54:1-35.30. · Certificate necessary for appointment or reappointment
  4. 54:1-35.31 · Reappointment or re-election; term; removal; dismissal
  5. 54:1-35.32. · Tenure of office
  6. 54:1-35.33. · Joint municipal tax assessor; eligibility
  7. 54:1-35.34. · Rules and regulations
  8. 54:1-35.35. · Rules; standards for valuation and revaluation of real…
  9. 54:1-35.36. · Contract by municipality for valuation or revaluation of…
  10. 54:1-35.37. · Person aggrieved by determination; hearing
  11. 54:1-35.39. · Short title
  12. 54:1-35.4. · Review of equalization table
  13. 54:1-35.40. · Findings, determinations
  14. 54:1-35.41. · Definitions
  15. 54:1-35.42. · Allowance of relvaluation relief abatements
  16. 54:1-35.43. · Determination of eligible properties
  17. 54:1-35.44. · Certification of aggregate amount of revaluation relief…
  18. 54:1-35.45. · Delivery of tax bills to individuals assessed
  19. 54:1-35.46. · Alternate payment date
  20. 54:1-35.47. · Calculation of revaluation relief abatements
  21. 54:1-35.48. · Tax liability not less than base year
  22. 54:1-35.49. · Policies, procedures
  23. 54:1-35.5. · Effective date
  24. 54:1-35.50. · Rules, regulations
  25. 54:1-35.6. · Real estate sales ratio records as public records
  26. 54:1-35a. · Definitions
  27. 54:1-35b. · Average ratio and common level range; determination;…
  28. 54:1-35c. · Average ratio; determination without usable real estate…
  29. 54:1-36. · Failure to obey constitution and laws; commissioner to…
  30. 54:1-37. · Assessor not complying with law removable by court
  31. 54:1-39. · Order of removal; successor appointed
  32. 54:1-40. · Person removed ineligible for same office for five years
  33. 54:1-41. · Appeals to state board of tax appeals; procedure
  34. 54:1-42. · Commissioner may acquire property to satisfy claim;…
  35. 54:1-43. · Sale of property; approval by state house commission; use of…
  36. 54:1-44. · Use of property before sale; use of proceeds; repairs
  37. 54:1-45. · Separate accounts kept
  38. 54:1-46. · Short title
  39. 54:1-47. · Definitions
  40. 54:1-48. · Municipal purposes tax assistance fund; establishment;…
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