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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:4-2.44 - Standard of value; assessment
Universal Citation: NJ Rev Stat § 54:4-2.44 (2017)
54:4-2.44. Standard of value; assessment
The standard of value according to which tangible personal property used in business subject to taxation shall be assessed shall be the true value thereof. Such assessment shall be expressed in terms of the taxable value of the property.
L.1966, c. 138, s. 2, eff. June 17, 1966.
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