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N.J.S.A. § 54:4-106.

Payment of taxes by receivers and assignees; wage liens unaffected

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

The receiver of a corporation appointed by the Superior Court or an assignee in trust for the benefit of creditors shall take, receive and hold all personal property subject to all unpaid taxes and shall, out of the first moneys received by him, pay to the proper collecting officer of the municipality levying the tax all unpaid taxes, together with the interest and penalties thereon. This payment shall be made before any other payments are made by the receiver or assignee. Nothing in this section shall affect the lien of employees for wages preferred by law.

Amended by L.1953, c. 51, p. 895, s. 25.

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In this chapter (40 sections)
  1. 54:4-88. · Collector of arrears; no compensation in certain cases;…
  2. 54:4-90. · Sale of timber on unimproved, untenanted and other land
  3. 54:4-91. · Collector's annual statement of receipts
  4. 54:4-91.1. · Collector's list of delinquent taxes believed not…
  5. 54:4-91.2. · Release of collector; cancellation of uncollectible taxes
  6. 54:4-91.3. · Effective date
  7. 54:4-95. · List of delinquents published; cost charged
  8. 54:4-96. · Taxes exceeding value of realty; adjustment and settlement
  9. 54:4-97. · Settlement of unpaid taxes by city when lien is questioned
  10. 54:4-98. · Action when payment is made; cancellation of record
  11. 54:4-99. · Adjustment of past due taxes and interest charges; lien…
  12. 54:4-100. · Principal sum not to be abated unless market value exceeded
  13. 54:4-101. · Payment required in sixty days
  14. 54:4-102. · Rules and regulations
  15. 54:4-103. · Collection of taxes and assessments in arrears January 1,…
  16. 54:4-104. · Collection of taxes and assessments in arrears January 1,…
  17. 54:4-104.1. · Collection of taxes and assessments in arrears January 1,…
  18. 54:4-104.2. · Collection of taxes and assessments in arrears January 1,…
  19. 54:4-104.3. · Collection of taxes and assessments in arrears, January…
  20. 54:4-105. · Remissions credited on second half of taxes
  21. 54:4-106. · Payment of taxes by receivers and assignees; wage liens…
  22. 54:4-107. · Taxes and assessments for municipal purposes assessed…
  23. 54:4-108. · Assessment and collection of taxes in districts illegally…
  24. 54:4-109. · Property conveyed to municipality to satisfy municipal…
  25. 54:4-110. · "Municipal charges" defined
  26. 54:4-111. · Other rights unimpaired
  27. 54:4-112. · Conditions precedent to compromise settlement
  28. 54:4-113. · Other laws unaffected
  29. 54:4-114. · Conveyance to municipality of unencumbered vacant land in…
  30. 54:4-115. · Method of procedure by municipality
  31. 54:4-116. · Acceptance of deed by municipality
  32. 54:4-117. · When settlement prohibited
  33. 54:4-118. · Not to be at variance with law
  34. 54:4-119. · Owner to pay all expenses
  35. 54:4-120. · "Municipal charges" defined
  36. 54:4-121. · Other laws unaffected
  37. 54:4-121.1. · Poll tax, cancellation of
  38. 54:4-122. · May compromise, adjust or cancel cemetery assessments
  39. 54:4-122.1. · Receipt and custody of municipal tax collections and…
  40. 54:4-122.10. · Office deemed vacant on collector's failure to give bond
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