AI News, Phys.org artificial intelligence
- On 5. juni 2019
- By Read More
Nation's Most Ambitious Project To Clean Up Nuclear Weapons Waste Has Stalled At Hanford
2012), incorrectly construed the statutory changes made in P.L.1997, c.162 (C.54:10A-3 et al.) to mean that the language of R.S.54:4-1 required that a telecommunications company has to meet the 51 percent test every year as of the assessment date in order for the business personal property tax to be assessed and levied by the municipality in which the business personal property was located.
Therefore, the Legislature has determined that corrective legislation clarifying the Legislature's intent in 1997 to stabilize the taxation of business personal property in perpetuity is necessary and appropriate, and shall be accomplished by establishing in R.S.54:4-1 the responsibility of a telecommunications carrier which held the regional monopoly on landline service before the market was opened to competitive local exchange carriers by the federal Telecommunications Act of 1996, or the corporate successors of such a local exchange telephone company, to pay business personal property taxes to the municipalities in which the property is located.
(New section) In any court proceeding involving a local exchange telephone company and a municipality concerning the taxation of business personal property pursuant to R.S.54:4-1 where the municipality is the prevailing party following a court decision, settlement, or other resolution of that proceeding, the municipality, and any related amicus entities, shall be awarded attorney's fees as costs to the local exchange telephone company.
- On 25. oktober 2021
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