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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-122.2: Definitions

           For the purposes of this act, unless the context clearly requires a different meaning:

"Collector" means the municipal officer charged with collection of taxes and his deputies and assistants, if any;

"State Board" means the local government board of the Division of Local Government in the State Department of Taxation and Finance;

"Clerk" means such person as the local governing body may designate, pursuant to sections seven or eight, who may be the municipal clerk or some other suitable person other than the collector.

L.1940, c. 257, p. 968, s. 2. Amended by L.1947, c. 118, p. 580, s. 1.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:4-122.2 (if available):



Court decisions that cite this statute: CLICK HERE.