New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 6 - REASSESSMENT AND OMITTED PROPERTY
Section 18:23-6.3 - Credit for taxes paid locally on omitted property
Universal Citation: NJ Admin Code 18:23-6.3
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any taxpayer will be given credit against the assessment for the railroad property tax for the local tax paid if the taxpayer:
1. Has omitted property
subject to the Act (section 6.2 of this chapter); and
2. Has been required to pay the railroad property
tax on the omitted property pursuant to
N.J.A.C.
18:23-6.2; and
3. Has paid to the local taxing district whatever
local property tax was assessed against the omitted property; and
4. Has submitted satisfactory proof of such
payment to the Director and to the Tax Court, if the matter is pending before
it.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
