54:4-2. Taxation of property of corporations
30 words·~1 min read·
/nj/title-54/chapter-4/54-4-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.