2019 New Jersey Revised Statutes
Title 40 - Municipalities and Counties
Section 40:48C-35 - Tax as debt of taxpayer; action for collection; limitation of action

40:48C-35. Tax as debt of taxpayer; action for collection; limitation of action

The taxes, interest and penalties imposed by any ordinance adopted pursuant to this act from the time the same shall be due shall be a debt of the taxpayer by whom payable to the municipality, recoverable in any court of competent jurisdiction in a civil action in the name of the municipality to be instituted within 3 years of the date due or of the filing of the report, whichever date is later.

L.1970, c. 326, s. 35, eff. Dec. 23, 1970.

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