New Jersey Statutes
§ 54:4-2.3 — Exempt property leased to person whose property is not exempt
New Jersey § 54:4-2.3
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:4-2.3 (Exempt property leased to person whose property is not exempt) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:4-2.3 (2026).
Text
When real estate exempt from taxation is leased to another whose property is not exempt, and the leasing of which does not make the real estate taxable, the leasehold estate and the appurtenances shall be listed as the property of the lessee thereof, or his assignee, and assessed as real estate. L.1949, c. 177, p. 566, s. 1.
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Nearby Sections
15
§ 54:4-1
Property subject to taxation.§ 54:4-1.11
Procedures for administration of tax§ 54:4-1.12
Storage tank deemed real property§ 54:4-1.13
Short title§ 54:4-1.14
Findings, declarations§ 54:4-1.15
Definitions§ 54:4-1.16
Schedule for reducing assessment§ 54:4-1.2
Short title§ 54:4-1.3
Legislative findings and determinations§ 54:4-1.4
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:4-2.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A4-2.3.