New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 3 - PROPERTY SUBJECT TO NEW JERSEY RAILROAD PROPERTY TAX
Section 18:23-3.6 - Real property deemed to be in railroad use
Universal Citation: NJ Admin Code 18:23-3.6
Current through Register Vol. 56, No. 18, September 16, 2024
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.
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