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New Jersey Statutes, Title: 54, TAXATION

    Chapter 5:

      Section: 54:5-2: "Land" , "municipality" and "municipal lien" defined

           As used in this chapter:

"Land" or "lands" means and includes all real property;

"Municipality" means and includes every taxing district having the machinery for the assessment and collection of taxes;

"Municipal liens" means and includes all liens mentioned in this chapter, and all existing liens of like character.



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






Older versions of 54:5-2 (if available):



Court decisions that cite this statute: CLICK HERE.