New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 31 - LOCAL AUTHORITIES
Subchapter 3 - CASH MANAGEMENT
Section 5:31-3.2 - Unpaid service charges; filing of tax liens
Each authority shall treat unpaid service charges due and owing to an authority as municipal charges subject to the provisions of N.J.S.A. 54:4-110 and 120, and 5-21 pertaining to property tax collection, and N.J.S.A. 40:14B-42, 40:68A-18, 40A:26A-12, 40A:27-14 and 40A:31-12 pertaining to the imposition of service charges by authorities. Each authority shall, at least once a year, or as requested by the municipal tax collector, file a certification as may be required by the tax collector to establish tax liens for all unpaid service charges due and owing at the time the certification is filed.