CHAPTER 73 PERSONS AND PROPERTY, WHERE AND TO WHOM TAXED
Section 73:25
73:25 Lien for Tax Paid. –
Any person or corporation, to whom any tax may be assessed upon the property of any other person or corporation, shall have a lien upon such property and the income or dividends thereof until such tax is repaid; shall be allowed the same upon settlement of their accounts; and shall have a right to recover the same against the owner by action for money paid to his use.