N.J. Stat. § 54:5-2
Current through L. 2024, c. 80.
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.
N.J.S. § 54:5-2