N.J. Admin. Code § 18:23-2.2

Current through Register Vol. 56, No. 21, November 4, 2024
Section 18:23-2.2 - Municipal assessments

Streets, sidewalks, sewers, or other municipal improvements are not subject to assessment pursuant to the New Jersey railroad property tax. Municipalities are not prohibited from assessing such benefits against the property of a railroad operating in New Jersey in the same manner as other property of individuals subject to local taxation.

N.J. Admin. Code § 18:23-2.2

Amended by 49 N.J.R. 456(b), effective 3/6/2017
Amended by 56N.J.R. 1109(a), effective 6/17/2024