N.J.S.A. 54:4-2

Taxation of property of corporations

54:4-2. Taxation of property of corporations Except as otherwise provided as to particular corporations, all property, real and personal, of a corporation shall be taxed the same as the real and personal property of an individual.

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This is the verbatim text of N.J.S.A. 54:4-2, 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.