{"data":{"id":"us-nj/n.j.-stat.-40-48c-35","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48C-35","heading":"Tax as debt of taxpayer;  action for collection;  limitation of  action","body":"The taxes, interest and penalties imposed by any ordinance adopted pursuant  to this act from the time the same shall be due shall be a debt of the taxpayer  by whom payable to the municipality, recoverable in any court of competent  jurisdiction in a civil action in the name of the municipality to be instituted  within 3 years of the date due or of the filing of the report, whichever date  is later.\nL.1970, c. 326, s. 35, eff. Dec. 23, 1970.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"be021f597024f3fe464d0baaeab91733503ac001be1359a64a1fcf33355ad80b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48c-34","next":"us-nj/n.j.-stat.-40-48c-36"},"notice":"GroundRules: Original legal text. Not legal advice."}