N.J. Stat. § 54:29A-7.1: Real property deemed to be in railroad use regardless of ownership or possession

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.

L.1979, c. 95, s. 2.