N.J. Stat. § 54:4-36.1: Statement of estimated total amount of approved tax deductions

Each assessor shall prepare, certify and file with his assessment list and duplicates a statement of the estimated total amount of approved tax deductions including the tax deductions allowable against taxes on household personal property and for the purposes of such estimate he shall calculate each approved deduction at the maximum allowed by law.

L.1963, c. 173, s. 2.