54:8-3 - Destruction of records;Ā determination of amounts due; jurisdiction of Superior Court
54:8-3.Ā Destruction of records;Ā determination of amounts due; jurisdiction of Superior Court
In case of the loss or destruction of public records whereby taxes which areĀ unpaid and are a lien upon real estate are liable to be lost by reason of theĀ inability of the municipality to enforce them under existing law without further power which will enable it to ascertain in a judicial manner the amountĀ of the taxes and the extent and character of the particular real estate uponĀ which they constitute a lien, the Superior Court in an action shall haveĀ authority and jurisdiction to determine the amount of such taxes and theĀ interest and penalties thereon, and to adjudge the extent and character of theĀ particular real estate upon which the taxes constitute a lien, and to enforceĀ the collection thereof.Ā The court may proceed in the action in a summaryĀ manner or otherwise.
Amended by L.1953, c. 51, p. 911, s. 101.
Ā
In case of the loss or destruction of public records whereby taxes which areĀ unpaid and are a lien upon real estate are liable to be lost by reason of theĀ inability of the municipality to enforce them under existing law without further power which will enable it to ascertain in a judicial manner the amountĀ of the taxes and the extent and character of the particular real estate uponĀ which they constitute a lien, the Superior Court in an action shall haveĀ authority and jurisdiction to determine the amount of such taxes and theĀ interest and penalties thereon, and to adjudge the extent and character of theĀ particular real estate upon which the taxes constitute a lien, and to enforceĀ the collection thereof.Ā The court may proceed in the action in a summaryĀ manner or otherwise.
Amended by L.1953, c. 51, p. 911, s. 101.
Ā