36 §994. Collector may issue warrant of distress to sheriff
§994. Collector may issue warrant of distress to sheriff Any tax collector after 3 months from the date of commitment may issue his warrant to the sheriff of any county, or his deputy, or to a constable of his municipality, directing him to distrain the person or property of any taxpayer not paying his taxes, […]
36 §995. Warrant of distress; service, notice, fees
§995. Warrant of distress; service, notice, fees Before the officer serves any such warrant, he shall deliver to the taxpayer or leave at his last and usual place of abode a summons from said tax collector stating the amount of tax due, and that it must be paid within 10 days from the time of […]
36 §996. Distraint before tax due to prevent loss
§996. Distraint before tax due to prevent loss When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment: 1. Warrant issued. He may issue the warrant provided for in section 994 prior to the expiration of the […]
36 §997. Arrest and commitment; procedure
§997. Arrest and commitment; procedure When a tax collector or any officer by virtue of a warrant, for want of property, arrests any person and commits him to jail, he shall give an attested copy of his warrant to the jailer and certify, under his hand, the sum that such person is to pay as […]
36 §998. Collector liable unless he commits within one year
§998. Collector liable unless he commits within one year When a person imprisoned for not paying his tax is discharged, the tax collector committing him shall not be discharged from such tax without a vote of the municipality, unless the taxpayer was imprisoned within one year after the date of commitment of such tax.
36 §1031. Collector may bring action in own name
§1031. Collector may bring action in own name Any tax collector or his executor or administrator may bring a civil action in his own name for any tax, and no Judge of any District Court before whom such action is brought is incompetent to try the same by reason of his residence in the municipality […]
36 §1032. Action may be brought in name of municipality
§1032. Action may be brought in name of municipality In addition to other provisions for the collection of taxes, the municipal officers of any municipality to which a tax is due may in writing direct a civil action to be commenced in the name of such municipality against the party liable; but no such defendant […]
36 §1071. Collector’s tax auction sale; notice; procedure
§1071. Collector’s tax auction sale; notice; procedure If any tax on real estate remains unpaid on the first Monday in February next after said tax was assessed, the tax collector shall sell at public auction so much of such real estate as is necessary for the payment of said tax, interest and all the charges, […]
36 §1072. — form
§1072. — form The notice for posting, or the advertisement, as the case may be, of the tax collector required by section 1071 shall be in substance as follows: Unpaid taxes on real estate situated in the municipality of ….., in the County of ….., for the year …… The name of the municipality […]
36 §1073. Notice to owners of time and place of sale
§1073. Notice to owners of time and place of sale After the real estate is so advertised, and at least 10 days before the day of sale, the tax collector shall notify the owner, if resident, or the occupant thereof, if any, of the time and place of sale by delivering to him in person, […]