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N.J.S.A. § 54:29A-7.1.

Real property deemed to be in railroad use regardless of ownership or possession

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

For the purposes of the act to which this act is a supplement, real property shall be deemed to be in railroad use if such property is used for the transportation of persons or freight by a railroad, regardless of the ownership or possession of the real property.

L.1979, c. 95, s. 2.

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In this chapter (40 sections)
  1. 54:29A-1. · Short title
  2. 54:29A-2. · Definitions
  3. 54:29A-4. · Property not used for railroad purposes
  4. 54:29A-5. · Municipal assessment of benefits; delegation of powers by…
  5. 54:29A-6. · General powers of commissioner
  6. 54:29A-7. · Property taxable; rate
  7. 54:29A-7.1. · Real property deemed to be in railroad use regardless of…
  8. 54:29A-8. · Leased property
  9. 54:29A-10. · Grade crossing improvements exempt
  10. 54:29A-11. · Assessment in lieu
  11. 54:29A-12. · Assessment procedure
  12. 54:29A-13. · Franchise excise
  13. 54:29A-14. · Measure of franchise tax
  14. 54:29A-15. · Assessment; franchise tax
  15. 54:29A-16. · Local assessors; information returns
  16. 54:29A-17. · Classification of railroad property; valuation of class II…
  17. 54:29A-17.1. · Valuation; improvements to capital facilities
  18. 54:29A-18.1. · Inspection of classifications and valuations; informal…
  19. 54:29A-21. · Tax statements
  20. 54:29A-22. · Certification to Comptroller
  21. 54:29A-23. · Tax for State use
  22. 54:29A-24.1. · Replacement revenue to municipalities
  23. 54:29A-24.2. · Definitions
  24. 54:29A-24.3. · Appropriation and payment of state aid; amount;…
  25. 54:29A-24.4. · Payment to collector or other proper officer; time;…
  26. 54:29A-24.5. · Delivery of statement to municipality concerning state…
  27. 54:29A-24.6. · Adjustments in valuation
  28. 54:29A-25. · Reassessment; property omitted
  29. 54:29A-26. · Review of assessments; notice
  30. 54:29A-27. · Period of limitations
  31. 54:29A-28. · Certification to Comptroller
  32. 54:29A-29. · Credit for taxes paid locally
  33. 54:29A-30. · Disposition of receipts
  34. 54:29A-31. · Appeal to tax court
  35. 54:29A-32. · Complaint and notice
  36. 54:29A-33. · Hearing upon complaint
  37. 54:29A-34. · Conclusion of hearings
  38. 54:29A-35. · Certifications
  39. 54:29A-43.1. · Dual assessment; appeal to tax court
  40. 54:29A-43.6. · Repeals
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