STATE STATUTES & CODES

NEW JERSEY STATUTES AND CODES

Section 54:29A

• 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

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