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N.J.S.A. § 54:4-2.49a.

No first year payment

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

Notwithstanding the provisions of chapter 4 of Title 54 of the Revised Statutes, there shall be no payment of the personal property taxes required by telecommunications carriers other than local exchange telephone companies that would be paid during the year in which this section takes effect, based on the prior January 1 assessment date of that property.

L. 1989, c. 2, s. 6.

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In this chapter (40 sections)
  1. 54:4-2.2k. · Rules and regulations; access to facts and information
  2. 54:4-2.3. · Exempt property leased to person whose property is not…
  3. 54:4-2.31. · Personal property classifications; rules and regulations
  4. 54:4-2.32. · Partial invalidity
  5. 54:4-2.33. · Repeals
  6. 54:4-2.34. · Applicability of act
  7. 54:4-2.35. · Intention of legislature
  8. 54:4-2.37. · Time of performance
  9. 54:4-2.38. · Time of performance
  10. 54:4-2.39. · Return of tangible personal property used in business
  11. 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
  12. 54:4-2.40. · Failure to file return; penalty
  13. 54:4-2.41. · Use of returns; destruction
  14. 54:4-2.42. · Confidential nature of returns
  15. 54:4-2.43. · Co-operation and assistance of assessors and public…
  16. 54:4-2.44. · Standard of value; assessment
  17. 54:4-2.46. · Time of determining true value; assessment date
  18. 54:4-2.47. · Taxable value of tangible personal property; computation
  19. 54:4-2.48. · Return of taxable personal property; filing; review, audit…
  20. 54:4-2.49. · Failure to file return; penalty
  21. 54:4-2.49a. · No first year payment
  22. 54:4-2.5. · Added Assessment Lists
  23. 54:4-2.50. · Rules and regulations
  24. 54:4-2.51. · Partial invalidity
  25. 54:4-2.53. · Application of act
  26. 54:4-2.6. · Collection of taxes on leasehold estate
  27. 54:4-2.7. · Appeal
  28. 54:4-2.8. · Lien upon leasehold estate
  29. 54:4-2.9. · Proportionate cancellation on termination of leasehold…
  30. 54:4-3.10 · Property of firefighters' association, exemption from…
  31. 54:4-3.11. · Exemption of franchises; railroad and canal property
  32. 54:4-3.113. · Definitions
  33. 54:4-3.113a · Definitions relative to certain renewable energy systems
  34. 54:4-3.113b · Property certified as renewable energy system exempt from…
  35. 54:4-3.113c · Requirements for certification by local enforcing agency
  36. 54:4-3.113d · Certification by local enforcing agency
  37. 54:4-3.113e · Revocation of certificate
  38. 54:4-3.113f · Review for aggrieved persons
  39. 54:4-3.113g · Rules, regulations
  40. 54:4-3.114. · Certified solar energy system
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