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N.J.S.A. § 54:29A-67.

Personal knowledge of commissioner

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

The commissioner, and any person delegated by him to value and assess property in railroad use, shall be entitled to use his personal knowledge and judgment as to the value of any property which he is required to assess, upon original assessment or upon review thereof.

L.1941, c. 291, p. 795, s. 67. Amended by L.1948, c. 40, p. 123, s. 16.

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In this chapter (40 sections)
  1. 54:29A-34. · Conclusion of hearings
  2. 54:29A-35. · Certifications
  3. 54:29A-43.1. · Dual assessment; appeal to tax court
  4. 54:29A-43.6. · Repeals
  5. 54:29A-44. · Returns of information
  6. 54:29A-45. · Returns; form and content
  7. 54:29A-46. · Payments; due dates
  8. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  9. 54:29A-48. · Payment by person interested
  10. 54:29A-49. · Payment pending litigation; credits
  11. 54:29A-50. · Payments pending litigation; distribution
  12. 54:29A-51. · Extension of time
  13. 54:29A-52. · Penalties
  14. 54:29A-53. · Interest
  15. 54:29A-54. · Lien of taxes
  16. 54:29A-55. · Tax a debt; preference
  17. 54:29A-56. · Collection not to be stayed
  18. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  19. 54:29A-58. · Action to enforce lien
  20. 54:29A-59. · Parties to proceedings
  21. 54:29A-60. · Determination of rights; direction of sale
  22. 54:29A-61. · Receivership
  23. 54:29A-62. · Rules and regulations
  24. 54:29A-63. · Audits and investigations
  25. 54:29A-64. · Hearings; oaths
  26. 54:29A-65. · Subpoenas
  27. 54:29A-66. · Employment of technical assistants
  28. 54:29A-67. · Personal knowledge of commissioner
  29. 54:29A-68. · Attendance of Attorney-General
  30. 54:29A-69. · Employment of assistant counsel
  31. 54:29A-70. · Criminal penalties
  32. 54:29A-71. · False swearing
  33. 54:29A-72. · Offenses committed at Trenton
  34. 54:29A-73. · Payment and returns for 1941
  35. 54:29A-74. · Construction; other taxes
  36. 54:29A-74.1. · Construction; in lieu of all other taxes
  37. 54:29A-74.2. · Repeal
  38. 54:29A-75. · Repealers
  39. 54:29A-76. · Warrants for distribution of railroad franchise tax
  40. 54:29A-77. · Release of property from lien
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