When taxes on income producing property are late more than how many months, the governing body by resolution can direct the collector and attorney to bring action in which court to appoint collector of rents and income?

• A. 4 months in Superior Court
• B. 6 months in Superior Court
• C. 6 months in District Court
• D. 12 months in Superior Court

Answer: (B)

Delinquent taxes on income-producing property are addressed through a court-ordered remedy that appoints a collector of rents and income. When those taxes have been late for six months, the governing body may, by resolution, direct the tax collector and the attorney to file a petition in Superior Court to appoint a collector of rents and income. This appointed collector can seize and collect rents to satisfy the tax lien, providing a formal mechanism to enforce payment beyond ordinary levy procedures. Superior Court is used here because the action is a formal, quasi-judicial proceeding involving enforcement powers and court oversight; District Court generally handles less complex matters and is not the proper venue for this appointment. The six-month period is the trigger, not shorter or longer time frames.