N.J.S.A. 40:48C-35 — Tax as debt of taxpayer; action for collection; limitation of action

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 is the verbatim text of N.J.S.A. 40:48C-35, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.