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N.J.S.A. § 54:4-2.5.

Added Assessment Lists

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

Assessments on such leasehold estates commencing between January first and October first of any year shall be entered in the Added Assessment List, 19, for such year, and assessments on such leasehold estates commencing between October first and January first of any year shall be entered in the Added Assessment List, 19, for the subsequent year; and taxes thereon, whether said leasehold estate consists of improved or unimproved real estate, shall be billed and shall be payable as are taxes on real estate, assessment of which is entered in said Added Assessment List, 19.

L.1949, c. 177, p. 567, s. 3.

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In this chapter (40 sections)
  1. 54:4-2.3. · Exempt property leased to person whose property is not…
  2. 54:4-2.31. · Personal property classifications; rules and regulations
  3. 54:4-2.32. · Partial invalidity
  4. 54:4-2.33. · Repeals
  5. 54:4-2.34. · Applicability of act
  6. 54:4-2.35. · Intention of legislature
  7. 54:4-2.37. · Time of performance
  8. 54:4-2.38. · Time of performance
  9. 54:4-2.39. · Return of tangible personal property used in business
  10. 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
  11. 54:4-2.40. · Failure to file return; penalty
  12. 54:4-2.41. · Use of returns; destruction
  13. 54:4-2.42. · Confidential nature of returns
  14. 54:4-2.43. · Co-operation and assistance of assessors and public…
  15. 54:4-2.44. · Standard of value; assessment
  16. 54:4-2.46. · Time of determining true value; assessment date
  17. 54:4-2.47. · Taxable value of tangible personal property; computation
  18. 54:4-2.48. · Return of taxable personal property; filing; review, audit…
  19. 54:4-2.49. · Failure to file return; penalty
  20. 54:4-2.49a. · No first year payment
  21. 54:4-2.5. · Added Assessment Lists
  22. 54:4-2.50. · Rules and regulations
  23. 54:4-2.51. · Partial invalidity
  24. 54:4-2.53. · Application of act
  25. 54:4-2.6. · Collection of taxes on leasehold estate
  26. 54:4-2.7. · Appeal
  27. 54:4-2.8. · Lien upon leasehold estate
  28. 54:4-2.9. · Proportionate cancellation on termination of leasehold…
  29. 54:4-3.10 · Property of firefighters' association, exemption from…
  30. 54:4-3.11. · Exemption of franchises; railroad and canal property
  31. 54:4-3.113. · Definitions
  32. 54:4-3.113a · Definitions relative to certain renewable energy systems
  33. 54:4-3.113b · Property certified as renewable energy system exempt from…
  34. 54:4-3.113c · Requirements for certification by local enforcing agency
  35. 54:4-3.113d · Certification by local enforcing agency
  36. 54:4-3.113e · Revocation of certificate
  37. 54:4-3.113f · Review for aggrieved persons
  38. 54:4-3.113g · Rules, regulations
  39. 54:4-3.114. · Certified solar energy system
  40. 54:4-3.115. · Certification; application; inspection of premises
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