{"data":{"id":"us-nj/n.j.-stat.-54-4-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-2","heading":"Taxation of property of corporations","body":"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.","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":"4a83510104e2543866bd414abcaf7ac153733f3b5702f225c1c25dcaee43a3ca","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-1.20","next":"us-nj/n.j.-stat.-54-4-2.2a"},"notice":"GroundRules: Original legal text. Not legal advice."}