N.J. Stat. § 54:35-5

Current through L. 2023, c. 280.
Section 54:35-5 - Lien of tax; duration

Notwithstanding the provisions of any other law, taxes heretofore or hereafter imposed, whether levied and assessed or not, under chapters 33 to 36 of this Title (s. 54:33-1 et seq.), shall be and remain a lien on all property owned by the decedent as of the date of his death for a period of 15 years after the date of such death, and no longer, unless sooner paid or secured by bond as provided by said chapters 33 to 36.

N.J.S. § 54:35-5

Amended by L.1947, c.376, p.1193, s.1; L.1979, c.417, s.1, eff. 2/8/1980.