2A:166-12 - Execution against municipality for fines and costs returned unsatisfied

2A:166-12.  Execution against municipality for fines and costs returned unsatisfied
    When any execution, issued against any municipality, for the amount of any fine and costs as provided in this subtitle shall be returned by the sheriff or  other proper officer unsatisfied for want of goods and chattels or real estate  of such municipality, the clerk of the court out of which the same issued shall  make a copy thereof, with the indorsements thereon, and the return of the  sheriff or other proper officer thereto, having added to the costs indorsed  thereon $1, the fee of the clerk for the copy and a certificate thereof, and  $2, the fee of the sheriff for the services hereinafter required of him, and  certify the same under his hand and seal of office, and deliver it to the  sheriff or other proper officer.  Upon receiving such certified copy of the  execution and return, the sheriff or other proper officer shall present the  same to the county treasurer, who shall pay to the sheriff or other proper  officer the amount of the costs indorsed, together with the interest due  thereon, taking a receipt from the sheriff or other proper officer therefor,  which certified copy and receipt shall be a sufficient voucher for the payment  thereof, in the settlement of the accounts of the treasurer.  The county  treasurer, having paid the costs, shall thereupon charge the same, together  with the amount of the fine, to the municipality against which such execution  was issued, adding thereto interest up to the 15th day of December following  the next annual levy of taxes in the county, and shall transmit a statement of  the same to the county board of taxation on or before March 1st preceding such  annual levy.  Such sum shall be added to the proportion or quota of the tax  next to be levied and collected in such municipality, and shall be assessed, levied, collected and paid over in the same manner and under the same penalties  as the proportion or quota of tax is by law directed to be assessed, levied,  collected and paid for.
 
L.1951 (1st SS), c.344.