54:29A-77.Ā  Release of property from lien
The State Comptroller upon written application made to him and upon the payment of a fee of $5.00, may release any property from the lien of any tax, interest or penalty imposed by this act or of any certificate, judgment or levyĀ  procured by him;Ā  provided, payment be made to the State Comptroller of suchĀ  sum as he shall deem adequate consideration for such release or deposit be madeĀ  of such security or such bond be filed as the State Comptroller shall deemĀ  proper to secure payment of any debt evidenced by any such tax, interest,Ā  penalty, certificate, judgment or levy, the lien of which is sought to beĀ  released, or provided the State Comptroller is satisfied that payment of theĀ  tax is otherwise provided for.Ā  The application for such release shall be inĀ  such form as shall be prescribed by the State Comptroller and shall contain anĀ  accurate description of the property to be released together with such otherĀ  information as the State Comptroller may require.Ā  Such release shall be givenĀ  under the seal of the State Comptroller, and may be recorded in any office inĀ  which conveyances of real estate may be recorded.

L.1963, c. 25, s. 1, eff. May 8, 1963.
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