N.J. Stat. § 2A:17-72
Current through L. 2023, c. 290.
When any execution shall be issued upon a judgment against any taxing district, and there shall be found no property sufficient to satisfy the same by levy, the officer shall serve a copy of his execution upon the county board of taxation having jurisdiction over such taxing district; and the county board shall proceed in the manner and the execution shall be paid as provided by sections 54:4-43 and 54:4-44 of the title Taxation of the Revised Statutes.
N.J.S. § 2A:17-72