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Terms Used In New Jersey Statutes 54:5-2

  • taxing district: when used in a law relating to the assessment or collection of taxes, assessments or water rates or water rents, include every political division of the State, less than a county, whose inhabitants, governing body or officers have the power to levy taxes, assessments or rates. See New Jersey Statutes 1:1-2
As used in this chapter:

“Land” or “lands” means and includes all real property;

“Municipality” means and includes every taxing district having the machinery for the assessment and collection of taxes;

“Municipal liens” means and includes all liens mentioned in this chapter, and all existing liens of like character.