N.J. Admin. Code § 18:26-8.9 - Fractional interest in real property
In cases where a discounted fractional interest in real property is claimed by an estate, the Division will make a determination as to whether a discount in value is warranted, and, if so, the amount of the discount to be allowed.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.