New Jersey Code § 54:1-100

Rules, regulations.
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54:1-100 Rules, regulations.
15. The Director of the Division of Taxation in the Department of the Treasury shall adopt rules and regulations concerning the valuation of property in the pilot county to effectuate the purposes of sections 1 through 14 of P.L.2009, c.118 (C.54:1-86 through C.54:1-99). The rules and regulations shall include provisions permitting segmental assessment.
L.2009, c.118, s.15.

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