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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-3.55: Pleasure boats

           All boats used solely for the pleasure and recreation of the owner, whether or not the same are required to be registered under State or Federal law, shall be exempt from taxation under chapter 4 of Title 54 of the Revised Statutes.

L.1964, c. 249, s. 1.



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






Older versions of 54:4-3.55 (if available):



Court decisions that cite this statute: CLICK HERE.