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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-1.20: Outdoor advertising sign, structure deemed real property.
14. For the purposes of chapter 4 of Title 54 of the Revised Statutes and notwithstanding the provisions of R.S.54:4-1, an outdoor advertising sign required to be permitted pursuant to the "Roadside Sign Control and Outdoor Advertising Act," P.L.1991, c.413 (C.27:5-5 et seq.), the sign's supporting structure having the primary purpose of supporting the outdoor advertising sign, its other constituent parts, and the foundation if any to which the supporting structure is attached, are deemed to be real property.
L.2004,c.42,s.14.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-1.20 (if available):
Court decisions that cite this statute:
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