54:4-3.11. Exemption of franchises; railroad and canal property
All offices and franchises, and all property used for railroad or canal purposes by a railroad or canal company subject under any other law of this State to a franchise tax imposed upon it for the privilege of operating within this State, shall be exempt from taxation under this chapter.
Amended by L.1964, c. 251, s. 1, effective Jan. 1, 1966.
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Last modified: October 11, 2016