54:8-3 - Destruction of records; determination of amounts due; jurisdiction of Superior Court - New Jersey Statutes

54:8-3.  Destruction of records;  determination of amounts due; jurisdiction of Superior Court
    In case of the loss or destruction of public records whereby taxes which are  unpaid and are a lien upon real estate are liable to be lost by reason of the  inability of the municipality to enforce them under existing law without further power which will enable it to ascertain in a judicial manner the amount  of the taxes and the extent and character of the particular real estate upon  which they constitute a lien, the Superior Court in an action shall have  authority and jurisdiction to determine the amount of such taxes and the  interest and penalties thereon, and to adjudge the extent and character of the  particular real estate upon which the taxes constitute a lien, and to enforce  the collection thereof.  The court may proceed in the action in a summary  manner or otherwise.

     Amended by L.1953, c. 51, p. 911, s. 101.