{"data":{"id":"us-nj/n.j.-stat.-54-4-78","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-78","heading":"Enforcement of payment of personal taxes","body":"The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of  any of the goods and chattels of the delinquent in the State.\nAmended by L.1944, c. 134, p. 365, s. 1;  L.1953, c. 74, p. 988, s. 1; L.1967, c. 153, s. 2, eff. July 10, 1967.","path":["TITLE 54 TAXATION"],"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":"01daf99a8d42f9fd4c59382fc4a7bdb11683a653864f09d0676ccd79b6bdd01d","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-77","next":"us-nj/n.j.-stat.-54-4-79"},"notice":"GroundRules: Original legal text. Not legal advice."}