N.J.S.A. § 54:29A-16.
Local assessors; information returns
The assessors in all taxing districts where property of a railroad not used for railroad purposes shall be assessed, if required so to do by the State Tax Commissioner, shall certify and send to the commissioner on or before the second Monday in June in each year, a statement giving the description of such property included in the local ratables for that year, and showing the assessed valuation thereof. They shall also, at the same time, certify and send to him a short description of all the real property in their respective taxing districts, used or owned for railroad purposes excepting the main stem or roadbed and track, not exceeding one hundred feet in width of each railroad.
L.1941, c. 291, p. 778, s. 16.
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In this chapter (40 sections)
- 54:29A-1. · Short title
- 54:29A-2. · Definitions
- 54:29A-4. · Property not used for railroad purposes
- 54:29A-5. · Municipal assessment of benefits; delegation of powers by…
- 54:29A-6. · General powers of commissioner
- 54:29A-7. · Property taxable; rate
- 54:29A-7.1. · Real property deemed to be in railroad use regardless of…
- 54:29A-8. · Leased property
- 54:29A-10. · Grade crossing improvements exempt
- 54:29A-11. · Assessment in lieu
- 54:29A-12. · Assessment procedure
- 54:29A-13. · Franchise excise
- 54:29A-14. · Measure of franchise tax
- 54:29A-15. · Assessment; franchise tax
- 54:29A-16. · Local assessors; information returns
- 54:29A-17. · Classification of railroad property; valuation of class II…
- 54:29A-17.1. · Valuation; improvements to capital facilities
- 54:29A-18.1. · Inspection of classifications and valuations; informal…
- 54:29A-21. · Tax statements
- 54:29A-22. · Certification to Comptroller
- 54:29A-23. · Tax for State use
- 54:29A-24.1. · Replacement revenue to municipalities
- 54:29A-24.2. · Definitions
- 54:29A-24.3. · Appropriation and payment of state aid; amount;…
- 54:29A-24.4. · Payment to collector or other proper officer; time;…
- 54:29A-24.5. · Delivery of statement to municipality concerning state…
- 54:29A-24.6. · Adjustments in valuation
- 54:29A-25. · Reassessment; property omitted
- 54:29A-26. · Review of assessments; notice
- 54:29A-27. · Period of limitations
- 54:29A-28. · Certification to Comptroller
- 54:29A-29. · Credit for taxes paid locally
- 54:29A-30. · Disposition of receipts
- 54:29A-31. · Appeal to tax court
- 54:29A-32. · Complaint and notice
- 54:29A-33. · Hearing upon complaint
- 54:29A-34. · Conclusion of hearings
- 54:29A-35. · Certifications
- 54:29A-43.1. · Dual assessment; appeal to tax court
- 54:29A-43.6. · Repeals