To enforce the lien created by section 54:44-2 of the Revised Statutes and as an additional
remedy, or an alternative to the remedy provided in section 54:44-3 of the Revised
Statutes, the commissioner, if any taxes, penalties or interest imposed by this subtitle
shall remain unpaid after the same shall become due, may issue a warrant under his
official seal directed to the sheriff of any county of this State commanding him to
levy upon and sell the real and personal property of the taxpayer from whom such taxes,
penalties and interest are due and owing, found within his county, for the payment
of the said taxes, penalties and interest, and the cost of executing the warrant,
and to return such warrant to the commissioner and pay to him the money collected
by virtue thereof by a time to be therein specified, and not less than sixty days
from the date of such warrant. Before delivering the warrant to the sheriff, the commissioner shall file a copy
thereof with the clerk of the county in which the sheriff holds office, and thereupon
the clerk shall enter in his judgment docket the name of the State of New Jersey as
creditor, the name of the taxpayer as debtor, a short name of the tax, the amount
of such taxes, penalties and interest as specified in such warrant, and the date when
the copy of the warrant is filed in his office, and if requested shall record the
same in the book of executions. The filing of the warrant shall operate as notice to all other persons of the existence
of the lien of the State but shall not operate in any respect as a judgment. Upon filing the copy of the warrant the clerk shall endorse upon the original warrant
the fact and the time of the filing of the copy and whether so recorded. Thereafter the sheriff shall proceed upon the warrant in all respects, with like
effect, and in the manner prescribed by law in respect to executions issued upon judgments
of a court of record, and he shall be entitled to the same fees for his services in
executing the warrant, to be collected in the same manner. Nothing contained in this section shall be construed to prejudice the right of any
taxpayer to appeal from the assessment upon which any proceedings under this section
are taken, and if any appeal shall be taken from any such assessment, any court of
competent jurisdiction may stay the proceeding instituted under this section, pending
the determination of the appeal, provided the taxpayer shall have first paid into
the court from which the stay is sought, a deposit in such sum as the court shall
consider adequate to secure the payment of the full amount claimed by the State.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.