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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:
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