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New Jersey Statutes, Title: 54, TAXATION

    Chapter 4: Property subject to taxation.

      Section: 54:4-79: Arrest and imprisonment for nonpayment of personal taxes

           If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent and unless the tax is at once paid with costs, deliver him to the sheriff or jailer of the county, to be kept in close and safe custody until payment be made of the amount due on the taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate.

Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.



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






Older versions of 54:4-79 (if available):



Court decisions that cite this statute: CLICK HERE.