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Title: 54 - TAXATION

Chapter: 29A -

54:29A-1: Short title

54:29A-2: Definitions

54:29A-4: Property not used for railroad purposes

54:29A-5: Municipal assessment of benefits; delegation of powers by commissioner

54:29A-6: General powers of commissioner

54:29A-7: Property taxable; rate

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

54:29A-8: Leased property

54:29A-10: Grade crossing improvements exempt

54:29A-11: Assessment in lieu

54:29A-12: Assessment procedure

54:29A-13: Franchise excise

54:29A-14: Measure of franchise tax

54:29A-15: Assessment; franchise tax

54:29A-16: Local assessors; information returns

54:29A-17: Classification of railroad property; valuation of class II property; statement

54:29A-17.1: Valuation; improvements to capital facilities

54:29A-18.1: Inspection of classifications and valuations; informal conference; delivery of statement

54:29A-21: Tax statements

54:29A-22: Certification to Comptroller

54:29A-23: Tax for State use

54:29A-24.1: Replacement revenue to municipalities

54:29A-24.2: Definitions

54:29A-24.3: Appropriation and payment of state aid; amount; adjustments

54:29A-24.4: Payment to collector or other proper officer; time; manner

54:29A-24.5: Delivery of statement to municipality concerning state aid payable in following year

54:29A-24.6: Adjustments in valuation

54:29A-25: Reassessment; property omitted

54:29A-26: Review of assessments; notice

54:29A-27: Period of limitations

54:29A-28: Certification to Comptroller

54:29A-29: Credit for taxes paid locally

54:29A-30: Disposition of receipts

54:29A-31: Appeal to tax court

54:29A-32: Complaint and notice

54:29A-33: Hearing upon complaint

54:29A-34: Conclusion of hearings

54:29A-35: Certifications

54:29A-43.1: Dual assessment; appeal to tax court

54:29A-43.6: Repeals

54:29A-44: Returns of information

54:29A-45: Returns; form and content

54:29A-46: Payments; due dates

54:29A-46.1: Payment of franchise tax assessed for 1941

54:29A-48: Payment by person interested

54:29A-49: Payment pending litigation; credits

54:29A-50: Payments pending litigation; distribution

54:29A-51: Extension of time

54:29A-52: Penalties

54:29A-53: Interest

54:29A-54: Lien of taxes

54:29A-55: Tax a debt; preference

54:29A-56: Collection not to be stayed

54:29A-57: Additional remedy; certificate that taxpayer is indebted, under act for taxation of railroads; entry

54:29A-58: Action to enforce lien

54:29A-59: Parties to proceedings

54:29A-60: Determination of rights; direction of sale

54:29A-61: Receivership

54:29A-62: Rules and regulations

54:29A-63: Audits and investigations

54:29A-64: Hearings; oaths

54:29A-65: Subpoenas

54:29A-66: Employment of technical assistants

54:29A-67: Personal knowledge of commissioner

54:29A-68: Attendance of Attorney-General

54:29A-69: Employment of assistant counsel

54:29A-70: Criminal penalties

54:29A-71: False swearing

54:29A-72: Offenses committed at Trenton

54:29A-73: Payment and returns for 1941

54:29A-74: Construction; other taxes

54:29A-74.1: Construction; in lieu of all other taxes

54:29A-74.2: Repeal

54:29A-75: Repealers

54:29A-76: Warrants for distribution of railroad franchise tax

54:29A-77: Release of property from lien