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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:29A-7.1 - Real property deemed to be in railroad use regardless of ownership or possession
Universal Citation: NJ Rev Stat § 54:29A-7.1 (2017)
54:29A-7.1. Real property deemed to be in railroad use regardless of ownership or possession
For the purposes of the act to which this act is a supplement, real property shall be deemed to be in railroad use if such property is used for the transportation of persons or freight by a railroad, regardless of the ownership or possession of the real property.
L.1979, c. 95, s. 2.
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