New Jersey Statutes
§ 54:29A-7.1 — Real property deemed to be in railroad use regardless of ownership or possession
New Jersey § 54:29A-7.1
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:29A-7.1 (Real property deemed to be in railroad use regardless of ownership or possession) 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. § 54:29A-7.1 (2026).
Text
For the purposes of the act to which this act is a supplement, 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. L.1979, c. 95, s. 2.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 54:29A-1
Short title§ 54:29A-10
Grade crossing improvements exempt§ 54:29A-11
Assessment in lieu§ 54:29A-12
Assessment procedure§ 54:29A-13
Franchise excise§ 54:29A-14
Measure of franchise tax§ 54:29A-15
Assessment; franchise tax§ 54:29A-16
Local assessors; information returns§ 54:29A-17.1
Valuation; improvements to capital facilities§ 54:29A-18.1
Inspection of classifications and valuations; informal conference; delivery of statement§ 54:29A-2
Definitions§ 54:29A-21
Tax statements§ 54:29A-22
Certification to Comptroller§ 54:29A-23
Tax for State useCite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:29A-7.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A29A-7.1.