Statutes, codes, and regulations
New Jersey Statutes
Title 54 - TAXATION
Chapter 54:29A
Section 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession

N.J. Stat. § 54:29A-7.1

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Current through L. 2023, c. 336.
Section 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession

For the purposes of the act to which this act is a supplement, real property shall be deemed to be in railroad use if such property is used for the transportation of persons or freight by a railroad, regardless of the ownership or possession of the real property.

N.J.S. § 54:29A-7.1

L.1979, c.95, s.2.