TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Proceedings Against Real Estate

Section 80:18

    80:18 Separate Interests in Land. – Any separate interest in land, and any buildings, timber, or wood standing or growing on land owned by another person, shall be taken to be real estate, within the meaning of this chapter.

Source. RS 46:20. CS 49:22. GS 55:22. GL 59:19. PS 61:21. 1925, 61:1. PL 66:38. RL 80:38.