N.J. Admin. Code § 18:23A-1.17

Current through Register Vol. 56, No. 23, December 2, 2024

Section 18:23A-1.17 - Railroads

(a) Tax maps must show all railroads with their correct names and locations as shown on railroad valuation right-of-way maps of the Property Administration, Tax Map Inspection/Railroad Assessment Section.

(b) The railroad property as assessed by the State will be shown in its three categories: namely Class I (Main Stem), Class II (Second Class) and Class III (Passenger Use) (See Standards, Page S16).

(c) Railroad property may be shown in the same manner as outlined under "Rights-of-way and Easements," 18:23A-1.1 6(b)2 (See Standards, Pages S14 and S15). However, the method adopted shall be used throughout the entire tax map.

(d) Prints of the railroad lands as assessed by the State of New Jersey may be available, upon application, to the Property Administration, Tax Map Inspection/Railroad Assessment Section, as permitted by the Open Public Records Act, 47:1A-1 et seq.

N.J. Admin. Code § 18:23A-1.17