Partnertax.ai Start free trial

N.J.S.A. § 54:4-3.11.

Exemption of franchises; railroad and canal property

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

All offices and franchises, and all property used for railroad or canal purposes by a railroad or canal company subject under any other law of this State to a franchise tax imposed upon it for the privilege of operating within this State, shall be exempt from taxation under this chapter.

Amended by L.1964, c. 251, s. 1, effective Jan. 1, 1966.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
  2. 54:4-2.40. · Failure to file return; penalty
  3. 54:4-2.41. · Use of returns; destruction
  4. 54:4-2.42. · Confidential nature of returns
  5. 54:4-2.43. · Co-operation and assistance of assessors and public…
  6. 54:4-2.44. · Standard of value; assessment
  7. 54:4-2.46. · Time of determining true value; assessment date
  8. 54:4-2.47. · Taxable value of tangible personal property; computation
  9. 54:4-2.48. · Return of taxable personal property; filing; review, audit…
  10. 54:4-2.49. · Failure to file return; penalty
  11. 54:4-2.49a. · No first year payment
  12. 54:4-2.5. · Added Assessment Lists
  13. 54:4-2.50. · Rules and regulations
  14. 54:4-2.51. · Partial invalidity
  15. 54:4-2.53. · Application of act
  16. 54:4-2.6. · Collection of taxes on leasehold estate
  17. 54:4-2.7. · Appeal
  18. 54:4-2.8. · Lien upon leasehold estate
  19. 54:4-2.9. · Proportionate cancellation on termination of leasehold…
  20. 54:4-3.10 · Property of firefighters' association, exemption from…
  21. 54:4-3.11. · Exemption of franchises; railroad and canal property
  22. 54:4-3.113. · Definitions
  23. 54:4-3.113a · Definitions relative to certain renewable energy systems
  24. 54:4-3.113b · Property certified as renewable energy system exempt from…
  25. 54:4-3.113c · Requirements for certification by local enforcing agency
  26. 54:4-3.113d · Certification by local enforcing agency
  27. 54:4-3.113e · Revocation of certificate
  28. 54:4-3.113f · Review for aggrieved persons
  29. 54:4-3.113g · Rules, regulations
  30. 54:4-3.114. · Certified solar energy system
  31. 54:4-3.115. · Certification; application; inspection of premises
  32. 54:4-3.116. · Certification; qualifications; contents; filing;…
  33. 54:4-3.117. · Revocation; grounds
  34. 54:4-3.118. · Review; action of enforcing agency; action of assessor or…
  35. 54:4-3.119. · Amount of exemption; determination
  36. 54:4-3.120. · Rules and regulations
  37. 54:4-3.13. · Exemption of property of public fire patrol or salvage…
  38. 54:4-3.130. · Definitions
  39. 54:4-3.131. · Certified automatic fire suppression system; tax exemption
  40. 54:4-3.132. · Certification; application; inspection
Full table of contents →