New Jersey Statutes
§ 54:4-2.4 — Leasehold less than calendar year; proportionate assessment
New Jersey § 54:4-2.4
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:4-2.4 (Leasehold less than calendar year; proportionate assessment) 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. § 54:4-2.4 (2026).
Text
Where the whole or any part of the term of such leasehold estate in any calendar year is less than the whole of such calendar year, the assessment for such year shall be that proportion of the amount of the assessment for the full year which the number of days said leasehold estate exists in said calendar year bears to three hundred sixty-five. L.1949, c. 177, p. 566, s. 2.
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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 § 54:4-2.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A4-2.4.