New Jersey Code § 54:5-2

"Land" , "municipality" and "municipal lien" defined
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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.

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