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N.J.S.A. § 54:4-80.

Warrant for distress or imprisonment; deputies; liability of collector

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

A copy of the entry of the tax assessed against the delinquent, certified by the collector to be a copy truly taken from his duplicate, shall be a sufficient warrant for the distress and sale or arrest and imprisonment authorized by sections 54:4-78 and 54:4-79 of this title. The authority of a person to act as deputy shall be conferred by the collector in writing upon said copy of the tax entry and signed by the collector. The collector shall not be liable for deficiencies in collection happening without any neglect, fraud or default on his part. Failure to arrest and imprison any delinquent shall not be deemed neglect or default in the performance of his official duties.

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In this chapter (40 sections)
  1. 54:4-66.7 · Establishment of certain charitable, spillover funds by…
  2. 54:4-66.8 · Permitted donations; use of funds
  3. 54:4-66.9 · Credit applied to property taxes
  4. 54:4-67 · Discount for prepayment; interest for delinquencies;…
  5. 54:4-67.1. · Accounts of unpaid properties deemed delinquent
  6. 54:4-68 · Property taxes, assessments, prepayment in certain cases
  7. 54:4-68.1 · Definitions relative to prepayment; issuance of receipt,…
  8. 54:4-69. · Discount; excess refunded; deficiency collected
  9. 54:4-69.1. · Payment of taxes by mortgagee
  10. 54:4-69.2. · Credit, against taxes due or to become due, for refund on…
  11. 54:4-70. · Acceptance of orders issued by school board as tax payments
  12. 54:4-71. · Payments entered in duplicate; cash book; mechanical…
  13. 54:4-72. · Collector's office; when open
  14. 54:4-73. · Collector's monthly report; payments to municipal treasurer
  15. 54:4-74 · Payment of State and county taxes by municipality
  16. 54:4-75 · Payment by municipality of school moneys to board secretary…
  17. 54:4-76 · Payment of taxes due by municipality, county; borrowing…
  18. 54:4-77. · State taxes; payment by county
  19. 54:4-78. · Enforcement of payment of personal taxes
  20. 54:4-79. · Arrest and imprisonment for nonpayment of personal taxes
  21. 54:4-80. · Warrant for distress or imprisonment; deputies; liability of…
  22. 54:4-81. · Certificate of commitment; certificate of release
  23. 54:4-82. · Hearing on debtor's ability to pay
  24. 54:4-83. · Limit to imprisonment for dog tax
  25. 54:4-84. · Advertisement and sale of personal property for taxes
  26. 54:4-85. · Collector's fees
  27. 54:4-86. · Further action to collect tax due; collector of arrears; bond
  28. 54:4-87. · Collectors of arrears; powers and duties
  29. 54:4-88. · Collector of arrears; no compensation in certain cases;…
  30. 54:4-90. · Sale of timber on unimproved, untenanted and other land
  31. 54:4-91. · Collector's annual statement of receipts
  32. 54:4-91.1. · Collector's list of delinquent taxes believed not…
  33. 54:4-91.2. · Release of collector; cancellation of uncollectible taxes
  34. 54:4-91.3. · Effective date
  35. 54:4-95. · List of delinquents published; cost charged
  36. 54:4-96. · Taxes exceeding value of realty; adjustment and settlement
  37. 54:4-97. · Settlement of unpaid taxes by city when lien is questioned
  38. 54:4-98. · Action when payment is made; cancellation of record
  39. 54:4-99. · Adjustment of past due taxes and interest charges; lien…
  40. 54:4-100. · Principal sum not to be abated unless market value exceeded
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