There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:5-2 - "Land" , "Municipality" And "Municipal Lien" Defined
NJ Rev Stat § 54:5-2 (2016) What's This?
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.
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