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N.J.S.A. § 54:4-2.8.

Lien upon leasehold estate

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

Such taxes shall, until paid, be a lien upon said leasehold estate and the lessee, or his assignee, shall be personally liable therefor.

L.1949, c. 177, p. 567, s. 6.

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In this chapter (40 sections)
  1. 54:4-2.37. · Time of performance
  2. 54:4-2.38. · Time of performance
  3. 54:4-2.39. · Return of tangible personal property used in business
  4. 54:4-2.4. · Leasehold less than calendar year; proportionate assessment
  5. 54:4-2.40. · Failure to file return; penalty
  6. 54:4-2.41. · Use of returns; destruction
  7. 54:4-2.42. · Confidential nature of returns
  8. 54:4-2.43. · Co-operation and assistance of assessors and public…
  9. 54:4-2.44. · Standard of value; assessment
  10. 54:4-2.46. · Time of determining true value; assessment date
  11. 54:4-2.47. · Taxable value of tangible personal property; computation
  12. 54:4-2.48. · Return of taxable personal property; filing; review, audit…
  13. 54:4-2.49. · Failure to file return; penalty
  14. 54:4-2.49a. · No first year payment
  15. 54:4-2.5. · Added Assessment Lists
  16. 54:4-2.50. · Rules and regulations
  17. 54:4-2.51. · Partial invalidity
  18. 54:4-2.53. · Application of act
  19. 54:4-2.6. · Collection of taxes on leasehold estate
  20. 54:4-2.7. · Appeal
  21. 54:4-2.8. · Lien upon leasehold estate
  22. 54:4-2.9. · Proportionate cancellation on termination of leasehold…
  23. 54:4-3.10 · Property of firefighters' association, exemption from…
  24. 54:4-3.11. · Exemption of franchises; railroad and canal property
  25. 54:4-3.113. · Definitions
  26. 54:4-3.113a · Definitions relative to certain renewable energy systems
  27. 54:4-3.113b · Property certified as renewable energy system exempt from…
  28. 54:4-3.113c · Requirements for certification by local enforcing agency
  29. 54:4-3.113d · Certification by local enforcing agency
  30. 54:4-3.113e · Revocation of certificate
  31. 54:4-3.113f · Review for aggrieved persons
  32. 54:4-3.113g · Rules, regulations
  33. 54:4-3.114. · Certified solar energy system
  34. 54:4-3.115. · Certification; application; inspection of premises
  35. 54:4-3.116. · Certification; qualifications; contents; filing;…
  36. 54:4-3.117. · Revocation; grounds
  37. 54:4-3.118. · Review; action of enforcing agency; action of assessor or…
  38. 54:4-3.119. · Amount of exemption; determination
  39. 54:4-3.120. · Rules and regulations
  40. 54:4-3.13. · Exemption of property of public fire patrol or salvage…
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