N.J.S.A. § 54:29A-5.
Municipal assessment of benefits; delegation of powers by commissioner
Nothing in this act shall be construed to prohibit any municipality from assessing benefits for street, sidewalk, sewer or other municipal improvements against any of the property of a railroad in this State, but such assessments shall be made against railroad property by the same method and by the same officers as are provided by law in the case of assessments against the properties of individuals. The commissioner may delegate to any officer or employee of his department such of his powers as he may deem necessary to carry out efficiently the provisions of this act, including the power to appraise and assess any or all property in railroad use, and the person or persons to whom such power has been delegated shall possess and may exercise all of the power and perform all of the duties herein conferred and imposed upon the commissioner.
L.1941, c. 291, p. 775, s. 5. Amended by L.1948, c. 40, p. 116, s. 3.
Source: view the official text
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