Terms Used In New Jersey Statutes 40:66-12

  • Lien: A claim against real or personal property in satisfaction of a debt.
All moneys assessed and levied pursuant to this act shall be a lien upon the land against which they are assessed in the same manner that taxes are made a lien against land pursuant to Title 54 of the Revised Statutes, and the payment thereof shall be enforced within the same time and in the same manner and by the same proceedings as the payment of taxes is otherwise enforced by the Division of Taxation under Title 54.

L.1991,c.54,s.5.