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New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 48c: Imposition of taxes
Section: 40:48c-35: Tax as debt of taxpayer; action for collection; limitation of action
The taxes, interest and penalties imposed by any ordinance adopted pursuant to this act from the time the same shall be due shall be a debt of the taxpayer by whom payable to the municipality, recoverable in any court of competent jurisdiction in a civil action in the name of the municipality to be instituted within 3 years of the date due or of the filing of the report, whichever date is later.
L.1970, c. 326, s. 35, eff. Dec. 23, 1970.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:48c-35 (if available):
Court decisions that cite this statute:
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