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Web under the remedy commonly known as “chapter 123,” taxpayers outside of the year of revaluation can still win a tax appeal if. Web chapter 123 laws of 1973 applicable to tax appeals for tax year 2019 as amended by tax court of new jersey Common level ranges (chapter 123) general tax rates. Web the state division of taxation determines an equalization ratio for any municipality that has a deviation from 100% of true market.
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The law establishes and protects the process of negotiations. Web chapter laws are acts passed by the legislature and approved by the governor. Web chapter 123 establishes a concept known as the “common level range” which is15% more (the upper limit) to 15% less (the lower.