N.J.S.A. § 54:29A-8.
Leased property
If the property of a railroad be leased to or operated by another corporation, foreign or domestic, the property of the lessor, or company whose property is operated, shall be subject to taxation in the manner provided in this act.
L.1941, c. 291, p. 776, s. 8.
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