§ 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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Terms Used In New Jersey Statutes > Title 54 > Chapter 29A - Railroad Tax Law of 1948

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • collector: when used in relation to the collection of taxes or water rents or other public assessments, includes all officers charged with the duty of collecting such taxes, water rents or assessments, unless a particular officer is specified. See New Jersey Statutes 1:1-2
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments and all rights thereto and interests therein. See New Jersey Statutes 1:1-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.
  • sworn: includes "affirmed. See New Jersey Statutes 1:1-2
  • taxing district: when used in a law relating to the assessment or collection of taxes, assessments or water rates or water rents, include every political division of the State, less than a county, whose inhabitants, governing body or officers have the power to levy taxes, assessments or rates. See New Jersey Statutes 1:1-2
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.