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N.J.S.A. § 54:29A-58.

Action to enforce lien

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

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.

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In this chapter (40 sections)
  1. 54:29A-32. · Complaint and notice
  2. 54:29A-33. · Hearing upon complaint
  3. 54:29A-34. · Conclusion of hearings
  4. 54:29A-35. · Certifications
  5. 54:29A-43.1. · Dual assessment; appeal to tax court
  6. 54:29A-43.6. · Repeals
  7. 54:29A-44. · Returns of information
  8. 54:29A-45. · Returns; form and content
  9. 54:29A-46. · Payments; due dates
  10. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  11. 54:29A-48. · Payment by person interested
  12. 54:29A-49. · Payment pending litigation; credits
  13. 54:29A-50. · Payments pending litigation; distribution
  14. 54:29A-51. · Extension of time
  15. 54:29A-52. · Penalties
  16. 54:29A-53. · Interest
  17. 54:29A-54. · Lien of taxes
  18. 54:29A-55. · Tax a debt; preference
  19. 54:29A-56. · Collection not to be stayed
  20. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  21. 54:29A-58. · Action to enforce lien
  22. 54:29A-59. · Parties to proceedings
  23. 54:29A-60. · Determination of rights; direction of sale
  24. 54:29A-61. · Receivership
  25. 54:29A-62. · Rules and regulations
  26. 54:29A-63. · Audits and investigations
  27. 54:29A-64. · Hearings; oaths
  28. 54:29A-65. · Subpoenas
  29. 54:29A-66. · Employment of technical assistants
  30. 54:29A-67. · Personal knowledge of commissioner
  31. 54:29A-68. · Attendance of Attorney-General
  32. 54:29A-69. · Employment of assistant counsel
  33. 54:29A-70. · Criminal penalties
  34. 54:29A-71. · False swearing
  35. 54:29A-72. · Offenses committed at Trenton
  36. 54:29A-73. · Payment and returns for 1941
  37. 54:29A-74. · Construction; other taxes
  38. 54:29A-74.1. · Construction; in lieu of all other taxes
  39. 54:29A-74.2. · Repeal
  40. 54:29A-75. · Repealers
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