Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20), as appropriate, interest, penalties and costs of collection which thereafter fall due or accrue shall be added to and be a part of such initial lien.
N.J. Stat. Ann. § 54:5-6
Unpaid taxes a continuous lien; penalties and costs
Known as the Uniform Transitional Utility Assessment Act
The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).
Applied in 1 court decision — leading case 2435 Plainfield Avenue, Inc. v. Township of Scotch Plains (In Re 2435 Plainfield Avenue, Inc.) (1998)
Most recently applied in 2435 Plainfield Avenue, Inc. v. Township of Scotch Plains (In Re 2435 Plainfield Avenue, Inc.) (August 1998)
amended 1944, c.247; 1991, c.75, s.42; 1994, c.32, s.5; 2016, c.5, s.8.
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.