New Jersey § 54:29A-58 Action to enforce lien

New Jersey Statutes

§ 54:29A-58 — Action to enforce lien

New Jersey § 54:29A-58

Title 54TAXATION

This text of New Jersey § 54:29A-58 (Action to enforce lien) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:29A-58 (2026).

Text

In any case, where there has been a refusal or neglect to pay any tax heretofore or hereafter assessed to any taxpayer under this or any other act, and it has become necessary to seize and sell property and rights to property, whether real or personal, to satisfy the same, the Attorney-General at the request of the State Comptroller may institute an action in the Superior Court to enforce the lien of the State for the tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent taxpayer or in which it has any right, title, or interest, to the payment of such tax. L.1941, c. 291, p. 792, s.

58.Amended by L.1953, c. 51, p. 922, s. 135.

Free access — add to your briefcase to read the full text and ask questions with AI

In any case, where there has been a refusal or neglect to pay any tax heretofore or hereafter assessed to any taxpayer under this or any other act, and it has become necessary to seize and sell property and rights to property, whether real or personal, to satisfy the same, the Attorney-General at the request of the State Comptroller may institute an action in the Superior Court to enforce the lien of the State for the tax upon any property and rights to property, whether real or personal, or to subject any such property and rights to property owned by the delinquent taxpayer or in which it has any right, title, or interest, to the payment of such tax. L.1941, c. 291, p. 792, s. 58. Amended by L.1953, c. 51, p. 922, s. 135.