New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 2 - PROPERTY NOT SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX
Section 18:23-2.1 - Property not used for railroad purposes
Universal Citation: NJ Admin Code 18:23-2.1
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Property of a railroad company not used for railroad purposes, such as facilities and buildings leased or used for commercial purposes, is not subject to the railroad property tax.
(b) Such property is assessed and taxed in the same manner and at the same rate as other property in the taxing district.
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