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 18:23-2.3 - Grade crossing improvements
Universal Citation: NJ Admin Code 18:23-2.3
Current through Register Vol. 56, No. 18, September 16, 2024
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.
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