"Land" , "municipality" and "municipal lien" defined
54:5-2. "Land" , "municipality" and "municipal lien" defined
As used in this chapter:
"Land" or "lands" means and includes all real property;
"Municipality" means and includes every taxing district having the machinery for the assessment and collection of taxes;
"Municipal liens" means and includes all liens mentioned in this chapter, and all existing liens of like character.
This is the verbatim text of N.J.S.A. 54:5-2, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. KyzerLex is not a law firm and this page is not legal advice.