N.J. Admin. Code § 18:23-10.5

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-10.5 - Parties to proceedings

In any action to enforce the collection of the taxes assessed under the Act, any person having a lien upon or claiming an interest in the property or rights to property of a taxpayer is to be made a party to the proceeding.

N.J. Admin. Code § 18:23-10.5

Amended by 49 N.J.R. 456(b), effective 3/6/2017