New Jersey Statutes 54:4-122.2. Definitions
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Terms Used In New Jersey Statutes 54:4-122.2
- collector: when used in relation to the collection of taxes or water rents or other public assessments, includes all officers charged with the duty of collecting such taxes, water rents or assessments, unless a particular officer is specified. See New Jersey Statutes 1:1-2
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
For the purposes of this act, unless the context clearly requires a different meaning:
“Collector” means the municipal officer charged with collection of taxes and his deputies and assistants, if any;
“State Board” means the local government board of the Division of Local Government in the State Department of Taxation and Finance;
“Clerk” means such person as the local governing body may designate, pursuant to sections seven or eight, who may be the municipal clerk or some other suitable person other than the collector.
L.1940, c. 257, p. 968, s. 2. Amended by L.1947, c. 118, p. 580, s. 1.