S 3330
Concerns local taxation of business personal property of local exchange telephone companies.
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- Passed Senate
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- Became Law
Bill overview
This bill addresses the taxation of business personal property held by local exchange telephone companies in New Jersey. It clarifies that a telecommunications carrier with a regional monopoly on landline service before the Telecommunications Act of 1996, or its corporate successors, should be subject to business personal property taxes in the municipalities where that property is located. The bill also establishes that if a municipality wins a legal challenge against a telecommunications company regarding property taxes, the municipality is entitled to recover its legal fees.
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