N.J.S.A. 54:29A-54

Lien of taxes

54:29A-54. Lien of taxes The taxes imposed by this act or heretofore imposed pursuant to any act for the taxation of property used for railroad and canal purposes shall be and remain a lien paramount to all other liens upon the revenues and all the real and personal property owned, used or controlled by the taxpayer within this State. The lien shall take effect as of the first day of the year in which the tax is payable. L.1941, c. 291, p. 791, s. 54.

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This is the verbatim text of N.J.S.A. 54:29A-54, 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.

N.J.S.A. 54:29A-54 — Lien of taxes | Kyzer