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N.J. Stat. Ann. § 54:5-2

"Land" , "municipality" and "municipal lien" defined

Known as the Uniform Transitional Utility Assessment Act

The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).

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.

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.