New Jersey Code § 54:4-78

Enforcement of payment of personal taxes
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54:4-78. Enforcement of payment of personal taxes
The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of any of the goods and chattels of the delinquent in the State.

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