reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-133 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-133 - Exceptions to application of Act

54:4-133. Exceptions to application of Act  This act shall not apply to real property occupied by the owner as his residence and from which he derives no rent or to farm property occupied by the owner thereof and from which he derives no rent. L.1939, c. 362, p. 874, s. 11.
NJ Rev Stat § 54:4-134 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-134 - Application of refund to delinquency.

54:4-134 Application of refund to delinquency.  2. a. (1) Whenever the owner of real property shall be entitled, pursuant to a determination of a county board of taxation or a judgment of the tax court, to a refund of all or any portion of the property taxes paid against the property in any given year, and any property taxes, water or sewer payments, or parking or payroll taxes imposed or to be collected by the municipality against that property or the owner or owners of that property are delinquent at the time of the determination or judgment, the governing body of the municipality constituting the taxing district in which the property is located may apply the refund, or such portion thereof as may be necessary, including any accrued interest, against the delinquency. (2) In addition to the application of a refund against a delinquency as set forth in paragraph (1) of this subsection, a refund from an appeal on the assessment of a property that was a constituent part of an industrial site or complex that is currently vacant or underutilized, and that is subject to any federal or State court order, or administrative action or order, for environmental remediation, shall be deposited by the taxing district with the Commissioner of Environmental Protection, to be used to ensure required site remediation. Once the industrial site has been remediated, any remaining refund amounts shall be returned by the commissioner to the taxpayer within 30 days after completion of the site remediation. Any monies not returned within 30 days shall be paid, with interest, from the date of completion of the site remediation, at a rate of 5% per annum. The provisions of this paragraph shall not apply to any property for which a remediation trust fund has been established pursuant to the provisions of section 25 of P.L.1993, c.139 (C.58:10B-3). b. If the total amount of the refund is equal to or exceeds the total amount of the delinquency, the lien against the property for unpaid taxes shall be extinguished, and the balance, if any, remaining after the application of the refund against the delinquency shall be forwarded to the owner not later than 60 days after the date of the determination of the county board of taxation or the tax court judgment, as the case may be. If the total amount of the delinquency exceeds the total amount of the refund, the balance of the delinquency remaining shall remain a lien against the property.  L.1983, c.137, s.2; amended 1987, c.100; 2012, c.19, s.2.
NJ Rev Stat § 54:4-135 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-135 - Construction of act

54:4-135. Construction of act  Nothing in this amendatory and supplementary act shall be construed as defining real property taxes, generally, as constituting a personal debt of the owner of the property against which the taxes are assessed and levied, or as authorizing the enforcement of that assessment and levy, other than where prescribed by law, by any legal action against that owner personally. L.1983, c. 137, s. 3, eff. April 14, 1983.
NJ Rev Stat § 54:4-136 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-136 - Application of act

54:4-136. Application of act  This amendatory and supplementary act shall apply to: a. Any action initiated on or after the effective date of this amendatory and supplementary act; b. Any action pending before a county board of taxation or the tax court on or after that date; and c. Any appeal of a determination of a county tax board or a judgment of the tax court, which appeal is pending before any court of this State on or after that date. L.1983, c. 137, s. 4, eff. April 14, 1983.
NJ Rev Stat § 54:4A-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-1 - United States or agency thereof, contributions in lieu of taxes, procedure; disposition.

54:4A-1 United States or agency thereof, contributions in lieu of taxes, procedure; disposition.  1. In case the Government of the United States or any agency thereof shall make contributions in lieu of taxes, the contributions shall be made and received as follows: In the case of contributions made in lieu of the State school tax, such contribution shall be made to the Treasurer of the State and shall be considered as an addition to the State school tax levied against the county in which the property of the Government of the United States or any agency thereof is situated for which the in lieu contribution is made, and shall be apportioned in the same manner as the State school tax is apportioned. In case of contribution made in lieu of county or county subdivision taxes, such contribution shall be made to the county treasurer to be used for such purposes as the tax is used for which the in lieu payment is made. In case of contribution made in lieu of the local school tax, such contribution shall be made to the board secretary or treasurer of school moneys, as appropriate, of the school district in which the property is located, for which the in lieu contribution is made, and to be used for school purposes. In case of contribution made in lieu of municipal or municipal subdivision purpose taxes, such contribution shall be made to the treasurer of the municipality to be used for such purposes as the tax is used for which the in lieu contribution is made. L.1945, c.66, s.1; amended 2010, c.39, s.37.
NJ Rev Stat § 54:4A-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-2 - Contributions in lieu of taxes for prior years; disposition

54:4A-2. Contributions in lieu of taxes for prior years; disposition  Should be contribution be made in lieu of taxes levied for prior years, such contributions shall be made as provided by section one hereof and shall be used for the purposes designated in section one. L.1945, c. 66, p. 345, s. 2.
NJ Rev Stat § 54:4A-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-3 - Receipt given for contributions in lieu of taxes.

54:4A-3 Receipt given for contributions in lieu of taxes.  3. The treasurer, or board secretary or treasurer of school moneys, as appropriate, receiving any of the above contributions in lieu of taxes is authorized to give a receipt therefor. L.1945, c.66, s.3; amended 2010, c.39, s.38.
NJ Rev Stat § 54:4A-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-4 - Palisades Interstate Park lands; compensation to municipalities

54:4A-4. Palisades Interstate Park lands; compensation to municipalities  The assessor of any municipality, wherein is situate lands exempt from taxation and held by the Palisades Interstate Park Commission exceeding in the aggregate ten per centum (10%) of the total area thereof, shall file with the county board of taxation in each year, with his assessment list, a certificate that the area of such lands exceeds in the aggregate ten per centum (10%) of the total area of the municipality, briefly describing the same, and stating the value of such lands without the buildings and improvements, if any, as valued in his list of exempt property, prepared pursuant to section 54:4-27 of the Revised Statutes. L.1947, c. 73, p. 441, s. 1.
NJ Rev Stat § 54:4A-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-5 - Estimate of sum municipality would have derived; appropriation

54:4A-5. Estimate of sum municipality would have derived; appropriation  The county board of taxation shall, in each year, estimate the sum of money which the municipality would have derived during said year as tax revenue for local purposes from such lands, if the same were not exempt from taxation, as soon as practicable after the receipt of such certificate and shall forthwith certify such amount to the clerk of the municipality and to the State Department of Taxation and Finance and the State Department of Taxation and Finance shall transmit copies of said certificate to the Governor forthwith and to the chairmen of the Appropriation Committees of the Senate and General Assembly during the first week of the session of the Legislature held in the next ensuing calendar year, to the end that there may be appropriated by the Legislature to such municipality a sum to compensate such municipality for the loss of revenue occasioned by reason of the exemption from taxation of such lands. L.1947, c. 73, p. 441, s. 2.
NJ Rev Stat § 54:4A-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-6 - Budget; including sum appropriated

54:4A-6. Budget; including sum appropriated  Any sum so appropriated in any year shall be included by the municipality in its budget for the following year as anticipated revenue and shall be paid to the municipality on or before July first of that year, according to the warrant of the Commissioner of Taxation and Finance drawn on the State Treasurer to the order of the treasurer of the municipality. L.1947, c. 73, p. 442, s. 3.
NJ Rev Stat § 54:4A-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4A-7 - Use of sum appropriated

54:4A-7. Use of sum appropriated  The said sum, so appropriated and paid to the municipality, shall be used by the municipality for general municipal purposes. L.1947, c. 73, p. 442, s. 4.
NJ Rev Stat § 54:4B-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4B-1 - Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

54:4B-1. Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes  No proceeding before any administrative tribunal or before any court of this State or of the United States shall suspend the apportionment, collection or payment of county taxes, nor shall any official of any taxing district charged by law with such duty, fail to collect, or having collected, fail to transmit such county taxes to the county treasurer or other county official authorized by law to receive them, by reason of the pendency of any such proceeding. L.1960, c. 175, p. 717, s. 1, eff. Jan. 10, 1961.
NJ Rev Stat § 54:4B-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4B-2 - Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

54:4B-2. Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share  Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that any county tax assessed or allocated to any taxing district is unconstitutional or illegal, in whole or in part, or is excessive or inadequate for other reasons, such local taxing district shall be debited or credited as the case may be, on the county taxes next due, with the difference between the amount which it has paid and the amount ultimately determined as said taxing district's lawful share of county taxes. L.1960, c. 175, p. 718, s. 2.
NJ Rev Stat § 54:4B-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4B-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes

54:4B-3. Right of taxing district entitled to credit to sue for repayment of excess taxes  In no case shall any taxing district entitled to credit on county taxes as provided in section 2 hereof, have the right to sue for or obtain a judgment directing the repayment of such excess taxes by the county treasurer or by any other county official. L.1960, c. 175, p. 718, s. 3.
NJ Rev Stat § 54:4B-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4B-4 - Exclusive remedy; applicability

54:4B-4. Exclusive remedy; applicability  The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess taxes whether paid heretofore or hereafter and shall also apply where any such taxing district has heretofore obtained or may hereafter obtain a judgment for the repayment of such excess taxes. L.1960, c. 175, p. 718, s. 4.
NJ Rev Stat § 54:5-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-1 - Short title

54:5-1. Short title  This chapter shall be known as the "tax sale law" .
NJ Rev Stat § 54:5-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-2 - "Land" , "municipality" and "municipal lien" defined

54:5-2. "Land" , "municipality" and "municipal lien" defined  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.
NJ Rev Stat § 54:5-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-3 - Construction as remedial legislation

54:5-3. Construction as remedial legislation  This chapter shall be deemed to be a remedial statute and to operate both prospectively and retrospectively, and be liberally construed to effectuate the remedial objects thereof.
NJ Rev Stat § 54:5-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-4 - Deputy may act for officer; officer liable

54:5-4. Deputy may act for officer; officer liable  Any act authorized or directed by this chapter to be done by any officer may be done or performed by a deputy thereunto specially deputized for the purpose. The officer and his sureties shall be liable for all acts of the deputy.
NJ Rev Stat § 54:5-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-5 - Affidavits; perjury

54:5-5. Affidavits; perjury  The filing of affidavits under this chapter shall be deemed a legal proceeding for the purpose of a prosecution for perjury or subornation thereof.
NJ Rev Stat § 54:5-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-6 - Unpaid taxes a continuous lien; penalties and costs.

54:5-6 Unpaid taxes a continuous lien; penalties and costs.  54:5-6. Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20), as appropriate, interest, penalties and costs of collection which thereafter fall due or accrue shall be added to and be a part of such initial lien. amended 1944, c.247; 1991, c.75, s.42; 1994, c.32, s.5; 2016, c.5, s.8.
NJ Rev Stat § 54:5-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-7 - Assessments for municipal improvements, continuous liens.

54:5-7 Assessments for municipal improvements, continuous liens.  54:5-7. All assessments for benefits for municipal improvements, including, but not limited to local improvements pursuant to R.S.40:56-21, shall be a continuous lien on the land on which they are assessed on and after the date fixed in the laws, or the effective date of the ordinance or resolution, as the case may be, authorizing the assessment, or if no date is so fixed, then on and after the date on which they are payable. The lien shall be considered a statutory lien for all purposes, including the federal bankruptcy code, regardless of whether or not the amount of the assessment has been determined at the time that the lien attaches to the land. A confirmation hearing process to determine the amount of an assessment, such as is set forth in R.S.40:56-21, shall not affect the commencement or validity of a lien under this section. All subsequent interest, penalties and costs of collection which thereafter accrue shall be added to and be a part of the initial lien. Amended 2002, c.15, s.11.
NJ Rev Stat § 54:5-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-8 - Other liens; when effective

54:5-8. Other liens; when effective  All other municipal charges which are liens on real property shall become liens on the respective dates fixed by law.
NJ Rev Stat § 54:5-9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-9 - Municipal liens paramount

54:5-9. Municipal liens paramount  Every municipal lien shall be a first lien on such land and paramount to all prior or subsequent alienations and descents of such lands or encumbrances thereon, except subsequent municipal liens.
NJ Rev Stat § 54:5-10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-10 - Judicial proceedings affect liens only when lis pendens filed

54:5-10. Judicial proceedings affect liens only when lis pendens filed  No judicial proceeding shall operate to stay the enforcement of any municipal lien, unless the court shall so order, nor unless due notice of the order describing the land and naming the owner shall be filed as a notice of lis pendens in the office of the county clerk or register of deeds and mortgages, as the case may be, of the county where the lands are situate. Amended by L.1953, c. 51, p. 898, s. 30.
NJ Rev Stat § 54:5-11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-11 - Official designated to examine records, certify unpaid municipal liens; immunity

54:5-11. Official designated to examine records, certify unpaid municipal liens; immunity  54:5-11. The governing body of each municipality shall from time to time by resolution, designate an official of the municipality to make examinations of its records as to unpaid municipal liens and to certify the result thereof. The official so designated, and each new incumbent of the office, shall thereafter be vested with the power to make official certificates of searches for municipal liens until a new official has been designated for the purpose, and no other official than the one so designated shall make any such official certificate. No personal liability shall attach or be chargeable to the official so designated.  Amended 1994,c.32,s.6.
NJ Rev Stat § 54:5-12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-12 - Certificate as to taxes and other liens

54:5-12. Certificate as to taxes and other liens  Upon receipt of the fees hereinafter provided, and of a written application from any person containing a diagram or description showing the location and dimensions of the tract of land to be covered by the certificate, and the name of the owner of the tract, such official shall make an examination of the records of the municipality, and within 15 days after receipt of the application, issue a certificate certifying the taxes, assessments or other municipal liens or charges, levied or assessed against the property described in the application, which are liens thereon at the date of the certificate. He shall include therein all unpaid installments of assessments theretofore levied and in force, whether due or not and whether the land is or may be subject to roll-back taxes under the Farmland Assessment Act of 1964, P.L.1964, chapter 48 (C. 54:4-23.1 et seq.). Amended by L.1964, c. 67, s. 1; L.1970, c. 293, s. 1, eff. Dec. 14, 1970.
NJ Rev Stat § 54:5-13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-13 - Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act

54:5-13. Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act  The certificate provided for in section 54:5-12 of this Title shall include a statement of all municipal liens and outstanding certificates of tax sale, whether held by the municipality or not, made at any time prior to the date of its certification and not redeemed at such date as shown on the records of the municipality, and in the case of a continuation search shall indicate whether the liens, if any, shown in the original certificate shall have been paid and satisfied or remain in force. In addition, the certificate shall state whether the land is being assessed or has been assessed within the 3 years last past under the Farmland Assessment Act of 1964, P.L.1964, chapter 48 (C. 54:4-23.1 et seq.) and may be subject to roll-back taxes thereunder. Amended by L.1944, c. 97, p. 252, s. 1; L.1947, c. 356, p. 1156, s. 1; L.1970, c. 293, s. 2, eff. Dec. 14, 1970.
NJ Rev Stat § 54:5-14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-14 - Schedule of fees for searches

54:5-14. Schedule of fees for searches  The official appointed as provided in section 54:5-11 of this Title shall receive, for each certificate issued by him, a fee of $10.00. Amended by L.1964, c. 256, s. 1; L.1977, c. 78, s. 1, eff. May 2, 1977.
NJ Rev Stat § 54:5-15 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-15 - Continuation searches; fee

54:5-15. Continuation searches; fee  When the holder of a certificate issued as hereinbefore provided shall, within 3 years from the date thereof, apply for a continuation thereof, the fees charged therefor shall not exceed $2.00 per calendar year. Amended by L.1964, c. 256, s. 2; L.1977, c. 78, s. 2, eff. May 2, 1977.
NJ Rev Stat § 54:5-16 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-16 - Searches certified as correct; duplicates kept.

54:5-16 Searches certified as correct; duplicates kept.  54:5-16. Searches certified as correct; duplicates kept. All searches so made shall be certified as correct by the designated official, and the fees collected shall be paid by him to the governing body of the municipality. The designated official shall keep a duplicate copy of each certificate, which shall be consecutively numbered and show the amount of fees charged. The Division of Archives and Records Management in the Department of State, with the approval of the State Records Committee, shall determine a retention schedule for all certificates made by the designated official. Amended 2003, c.52.
NJ Rev Stat § 54:5-17 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-17 - Liens and outstanding certificates of tax sale not shown by search; persons protected

54:5-17. Liens and outstanding certificates of tax sale not shown by search; persons protected  A bona fide purchaser, lessee or mortgagee who shall acquire for a valuable consideration an interest in lands covered by an official tax search and in reliance on said search shall hold such interest free from any municipal lien and any outstanding certificate of tax sale held by the municipality and any outstanding certificate of tax sale not held by the municipality and not yet recorded within the three months period from date of sale allowed by section 54:5-51 of the Revised Statutes and not shown on that search, and it shall be the duty of the municipality to obtain at its own cost and expense the discharge of any such outstanding certificate of tax sale not held by the municipality not shown on that search. Amended by L.1947, c. 356, p. 1157, s. 2.