N.J.S.A. 54:30A-52

Taxation of real estate.

54:30A-52 Taxation of real estate. 4. All the real estate as herein defined, owned or held by any taxpayer shall be assessed and taxed at local rates in the manner provided by law for the taxation of similar property owned by other corporations or individuals, and all proceedings for appeal, review and collection available to municipalities and other corporations or individuals with respect to similar property shall be applicable. L.1940,c.5,s.4; amended 1997, c.162, s.9.

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This is the verbatim text of N.J.S.A. 54:30A-52, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.