N.J.S.A. § 54:4-79.
Arrest and imprisonment for nonpayment of personal taxes
If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent and unless the tax is at once paid with costs, deliver him to the sheriff or jailer of the county, to be kept in close and safe custody until payment be made of the amount due on the taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate.
Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.
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In this chapter (40 sections)
- 54:4-66.6 · Definitions relative to local government unit charitable…
- 54:4-66.7 · Establishment of certain charitable, spillover funds by…
- 54:4-66.8 · Permitted donations; use of funds
- 54:4-66.9 · Credit applied to property taxes
- 54:4-67 · Discount for prepayment; interest for delinquencies;…
- 54:4-67.1. · Accounts of unpaid properties deemed delinquent
- 54:4-68 · Property taxes, assessments, prepayment in certain cases
- 54:4-68.1 · Definitions relative to prepayment; issuance of receipt,…
- 54:4-69. · Discount; excess refunded; deficiency collected
- 54:4-69.1. · Payment of taxes by mortgagee
- 54:4-69.2. · Credit, against taxes due or to become due, for refund on…
- 54:4-70. · Acceptance of orders issued by school board as tax payments
- 54:4-71. · Payments entered in duplicate; cash book; mechanical…
- 54:4-72. · Collector's office; when open
- 54:4-73. · Collector's monthly report; payments to municipal treasurer
- 54:4-74 · Payment of State and county taxes by municipality
- 54:4-75 · Payment by municipality of school moneys to board secretary…
- 54:4-76 · Payment of taxes due by municipality, county; borrowing…
- 54:4-77. · State taxes; payment by county
- 54:4-78. · Enforcement of payment of personal taxes
- 54:4-79. · Arrest and imprisonment for nonpayment of personal taxes
- 54:4-80. · Warrant for distress or imprisonment; deputies; liability of…
- 54:4-81. · Certificate of commitment; certificate of release
- 54:4-82. · Hearing on debtor's ability to pay
- 54:4-83. · Limit to imprisonment for dog tax
- 54:4-84. · Advertisement and sale of personal property for taxes
- 54:4-85. · Collector's fees
- 54:4-86. · Further action to collect tax due; collector of arrears; bond
- 54:4-87. · Collectors of arrears; powers and duties
- 54:4-88. · Collector of arrears; no compensation in certain cases;…
- 54:4-90. · Sale of timber on unimproved, untenanted and other land
- 54:4-91. · Collector's annual statement of receipts
- 54:4-91.1. · Collector's list of delinquent taxes believed not…
- 54:4-91.2. · Release of collector; cancellation of uncollectible taxes
- 54:4-91.3. · Effective date
- 54:4-95. · List of delinquents published; cost charged
- 54:4-96. · Taxes exceeding value of realty; adjustment and settlement
- 54:4-97. · Settlement of unpaid taxes by city when lien is questioned
- 54:4-98. · Action when payment is made; cancellation of record
- 54:4-99. · Adjustment of past due taxes and interest charges; lien…