New Jersey Statutes 54:4-1.9. Transfer inheritance and estate tax; application to manufactured homes
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Terms Used In New Jersey Statutes 54:4-1.9
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements and hereditaments and all rights thereto and interests therein. See New Jersey Statutes 1:1-2
A manufactured home subject to real property taxation pursuant to this act shall be treated as real property for the purposes of imposing the transfer inheritance and estate tax pursuant to R.S. 54:34-1 et seq.
L.1983, c. 400, s. 9, eff. Dec. 22, 1983.