54:1-35.48.Ā  Tax liability not less than base year
10.Ā  The provision of revaluation relief abatementsĀ  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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