2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-122.2 - Definitions
54:4-122.2. Definitions
For the purposes of this act, unless the context clearly requires a different meaning:
"Collector" means the municipal officer charged with collection of taxes and his deputies and assistants, if any;
"State Board" means the local government board of the Division of Local Government in the State Department of Taxation and Finance;
"Clerk" means such person as the local governing body may designate, pursuant to sections seven or eight, who may be the municipal clerk or some other suitable person other than the collector.
L.1940, c. 257, p. 968, s. 2. Amended by L.1947, c. 118, p. 580, s. 1.
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