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N.J. Stat. § 54:29A-7.1

Real property deemed to be in railroad use regardless of ownership or possession

New Jersey · New Jersey Statutes Title 54 — Taxation · Status: effective

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N.J. Stat. § 54:29A-7.1, Real property deemed to be in railroad use regardless of ownership or possession, New Jersey, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1483201
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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.