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

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.