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New Jersey Statutes, Title: 54, TAXATION

    Chapter 29a:

      Section: 54:29a-7.1: Real property deemed to be in railroad use regardless of ownership or possession

           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.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:29a-7.1 (if available):



Court decisions that cite this statute: CLICK HERE.