context: The court finds that interpreting N.J.S.A. 54:3-27 as advocated by Randolph, would ran contrary to the well established principle that local property taxes are liens against property, and not a personal obligation of the taxpayer. It would also appear to give municipalities a new judicially crafted means of collecting delinquencies outside of the avenues already authorized by the Legislature.
citation_a.signal: see
citation_a.parenthetical: "Since Newark has concededly not begun to avail itself of the statutory means to enforce collection, much less exhausted them, we are of the view that the trial judge erred in expanding the manner in which real estate taxes could be collected."
citation_a.sentence: See Newark, supra, 150 N.J.Super. at 21, 374 A.2d 504 (“Since Newark has concededly not begun to avail itself of the statutory means to enforce collection, much less exhausted them, we are of the view that the trial judge erred in expanding the manner in which real estate taxes could be collected.”); see also Garden State Racing Ass’n, supra, 1 N.J.Tax at 574 (“These statutory methods of collection of delinquent taxes evidence the legislative determination that real estate taxes are liens or levies on land and are not the personal obligation of the owner of the land.”) (emphasis added).
citation_b.signal: see also
citation_b.identifier: 1 N.J.Tax 574, 574
citation_b.parenthetical: "These statutory methods of collection of delinquent taxes evidence the legislative determination that real estate taxes are liens or levies on land and are not the personal obligation of the owner of the land."
citation_b.sentence: See Newark, supra, 150 N.J.Super. at 21, 374 A.2d 504 (“Since Newark has concededly not begun to avail itself of the statutory means to enforce collection, much less exhausted them, we are of the view that the trial judge erred in expanding the manner in which real estate taxes could be collected.”); see also Garden State Racing Ass’n, supra, 1 N.J.Tax at 574 (“These statutory methods of collection of delinquent taxes evidence the legislative determination that real estate taxes are liens or levies on land and are not the personal obligation of the owner of the land.”) (emphasis added).