2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:4-128 - Facts To Be Established; Verification Of Complaint, Effect
54:4-128. Facts to be established; verification of complaint, effect
The plaintiff in the action shall establish:
(a) that such delinquent taxes remain due and unpaid at the commencement of the action,
(b) that the collector has exercised due diligence to collect such delinquent taxes, and
(c) that he verily believes that such real property is income-producing, or, if the property is not income-producing, that it can be leased and thereby made to become income-producing, and that the collection of such delinquent taxes can be made through a receivership of the rents and income from such real property.
A verification of the complaint in the action shall be prima facie evidence of the facts therein stated.
L.1939, c. 362, p. 872, s. 6. Amended by L.1940, c. 32, s. 1; L.1953, c. 51, p. 896, s. 27.
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
