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New Jersey Statutes, Title: 54, TAXATION
Chapter 30a: Rules, regulations
Section: 54:30a-51: Taxation of sewerage, water corporations.
3. Sewerage and water corporations using or occupying public streets, highways, roads or other public places, and their property and franchises, shall be subject to taxation only as in this act provided. Any such corporation shall not be subject to any other taxes upon its property, franchises, stock or gross receipts, and the shares of stock of any such corporation shall not be taxed in the hands of shareholders.
L.1940,c.5,s.3; amended 1952, c.264, s.3; 1961, c.93, s.4; 1997, c.162, s.8.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:30a-51 (if available):
Court decisions that cite this statute:
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