54:29A-54 - Lien of taxes
54:29A-54.Ā Lien of taxes
The taxes imposed by this act or heretofore imposed pursuant to any act forĀ the taxation of property used for railroad and canal purposes shall be andĀ remain a lien paramount to all other liens upon the revenues and all the realĀ and personal property owned, used or controlled by the taxpayer within thisĀ State.Ā The lien shall take effect as of the first day of the year in which theĀ tax is payable.
L.1941, c. 291, p. 791, s. 54.
Ā
The taxes imposed by this act or heretofore imposed pursuant to any act forĀ the taxation of property used for railroad and canal purposes shall be andĀ remain a lien paramount to all other liens upon the revenues and all the realĀ and personal property owned, used or controlled by the taxpayer within thisĀ State.Ā The lien shall take effect as of the first day of the year in which theĀ tax is payable.
L.1941, c. 291, p. 791, s. 54.
Ā