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.
N.J. Stat. Ann. § 40:48C-35
Tax as debt of taxpayer; action for collection; limitation of action
Known as the Local Tax Authorization Act
The act spans §§ 40:48C-1 to 40:48C-7 (29 sections).
L.1970, c. 326, s. 35, eff
Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.