N.J. Admin. Code § 18:23-2.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-2.3 - Grade crossing improvements

Grade crossing improvements required by a State Agency and/or a municipality to be made by a railroad are not included in the taxable valuations made under the Act; however, any improvements of grade crossings voluntarily made by a railroad are included in the valuation of property taxed under the Act.

N.J. Admin. Code § 18:23-2.3