New Jersey Code § 6:1-97

Aircraft exempt from taxation
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6:1-97. Aircraft exempt from taxation
All aircraft, whether or not the same are required to be registered under State or federal law, shall be exempt from taxation under chapters 4 and 11A of Title 54 of the Revised Statutes or any other law of this State which may impose a personal property tax.
L.1983, c. 264, s. 19, eff. July 11, 1983.

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