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New Jersey Statutes, Title: 54, TAXATION
Chapter 4: Property subject to taxation.
Section: 54:4-2.46: Time of determining true value; assessment date
The true value of tangible personal property used in business subject to taxation shall be determined as of January 1, 1967 which shall be the assessment date with respect to taxes payable in the year 1968, and as of January 1 annually thereafter, which date shall be the date as of which the assessment is made with respect to the taxes payable in the succeeding calendar year.
L.1966, c. 138, s. 4.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:4-2.46 (if available):
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