{"data":{"id":"us-nj/n.j.-stat.-54-29a-12","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:29A-12","heading":"Assessment procedure","body":"Property taxable under this act shall be assessed by the commissioner to each system and to each railroad not part of a system by which such property is  used for railroad purposes.  The assessment shall be made in the manner hereinafter provided.\nL.1941, c. 291, p. 777, s. 12.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"fa8b78e5d893c28def751d435666feb93bbb3d05c8d53e49878db6ea0b55d45f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-29a-11","next":"us-nj/n.j.-stat.-54-29a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}