54:4-27.Ā  Exempt property listed separately
The assessor shall enter in a separate list a description of all cemeteries,Ā  churches, public buildings and other real property exempt from taxation, andĀ  all exempt personal property, with the name of the owner, and shall value suchĀ  land and buildings and personal property at the amount which would be theĀ  taxable value if the same were not exempt from taxation in the same manner asĀ  other real and personal property, and in each case he shall state the ground ofĀ  exemption.

Amended by L.1960, c. 51, s. 28.
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