{"data":{"id":"us-nj/n.j.-stat.-3b-18-30","jurisdiction":"us-nj","citation":"N.J. Stat. § 3B:18-30","heading":"Burden of proving value","body":"In the event of a dispute as to the value of corpus on the settlement of the  account of a fiduciary, the burden of proving that the value of any item of  corpus differs from the presumptive value of the item shall be upon the party  claiming the difference.\nL.1981, c. 405, s. 3B:18-30, eff. May 1, 1982.","path":["TITLE 3B ADMINISTRATION OF ESTATES--DECEDENTS AND OTHERS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"e9611ed90e407257afbbf1a2d9cb9f7e17c46fa373577ee3fdb15f408885dcfc","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-3b-18-29","next":"us-nj/n.j.-stat.-3b-18-31"},"notice":"GroundRules: Original legal text. Not legal advice."}