New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX
Section 18:23-3.2 - Leased property
Universal Citation: NJ Admin Code 18:23-3.2
Current through Register Vol. 56, No. 18, September 16, 2024
Any property of a railroad leased to, or operated by, another corporation, foreign or domestic, and used for railroad purposes, is assessed and taxed to the lessor (or railroad) in the same manner as other property subject to the Act.
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