New Jersey Code § 54:4-3.149

No abatement granted for properties on which taxes are delinquent
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54:4-3.149. No abatement granted for properties on which taxes are delinquent
No abatement shall be granted pursuant to this act with respect to any property for which property taxes are delinquent or remain unpaid, or for which penalties for nonpayment of taxes are due.
L.1989, c.207, s.11.

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