N.J.S.A. 54:4-79 — Arrest and imprisonment for nonpayment of personal taxes

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 is the verbatim text of N.J.S.A. 54:4-79, 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.