reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-18 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18 - Failure to issue search or disclose official when demanded; effect

54:5-18. Failure to issue search or disclose official when demanded; effect  If the official designated in the manner provided in section 54:5-11 of this title fails to issue the tax search at his office within the time provided by this article, or if the municipal clerk upon written demand shall fail within fifteen days to state the name and place of office of the official of the municipality duly designated to make tax searches, a person acquiring an interest in lands described in the application or demand and relying thereon shall hold the lands free from municipal liens existing and held by the municipality at the date of the application or demand.
NJ Rev Stat § 54:5-18.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.1 - Searches for municipal improvements not assessed

54:5-18.1. Searches for municipal improvements not assessed  In addition to, but separate and apart from, the official certificates of searches for municipal liens as authorized by sections 54:5-11 et seq. of the Revised Statutes, the governing body of each municipality shall provide by resolution for the making of official certificates of searches as to municipal improvements authorized by ordinance of the municipality, but not assessed, affecting any parcel or tract of land in said municipality in that a future assessment will be made thereon pursuant to such ordinance. L.1946, c. 269, p. 928, s. 1.
NJ Rev Stat § 54:5-18.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.2 - Certificates; contents

54:5-18.2. Certificates; contents  Each such certificate shall, when such an ordinance has not been adopted, state that no ordinance has been adopted by the governing body of the municipality authorizing any improvement for which a future assessment will be made upon the parcel or tract of land covered by such certificate, or, if such an ordinance has been adopted, such certificate shall set forth the number of the ordinance, the date of its adoption and the type of improvement or improvements authorized by it. L.1946, c. 269, p. 928, s. 2.
NJ Rev Stat § 54:5-18.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.3 - Title of certificate; person making; issuance on application

54:5-18.3. Title of certificate; person making; issuance on application  Said certificates shall be called "certificates as to liability for assessment for municipal improvements." The governing body of the municipality shall, by the resolution aforesaid, designate the municipal clerk or municipal engineer as the person who shall make such certificates. The official so designated shall issue such a certificate within fifteen days after receipt of the fees hereinafter provided and of a written application from any person containing a diagram 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. L.1946, c. 269, p. 928, s. 3.
NJ Rev Stat § 54:5-18.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.4 - Fee

54:5-18.4. Fee  The official appointed as herein provided shall be entitled to demand and receive for each such certificate issued by him a reasonable fee, not in excess of those provided for in sections 54:5-14 and 54:5-15 of article three, chapter five, of Title 54 of the Revised Statutes. L.1946, c. 269, p. 929, s. 4.
NJ Rev Stat § 54:5-18.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.5 - Land covered by certificate free from subsequent improvement liens

54:5-18.5. Land covered by certificate free from subsequent improvement liens  Any person who shall acquire for a valuable consideration an interest in lands covered by any such certificate in reliance thereon shall hold such interest free from any subsequent liens of the municipality for any such municipal improvements which have been authorized by ordinance at the time such certificate was issued, but not assessed, and which are not shown in such certificate. L.1946, c. 269, p. 929, s. 5.
NJ Rev Stat § 54:5-18.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-18.6 - Failure to issue certificate after demand; land free from future lien

54:5-18.6. Failure to issue certificate after demand; land free from future lien  If the official designated to make and issue any such certificate fails to issue the same within fifteen days after receipt of an application therefor and the fees provided for herein, a person acquiring an interest in lands described in the application and in reliance thereon shall hold such interest free from any subsequent liens of the municipality for any such municipal improvements which have been authorized by ordinance prior to the expiration of said fifteen days but not then assessed. L.1946, c. 269, p. 929, s. 6.
NJ Rev Stat § 54:5-19.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.1 - Electronic tax lien sales by municipalities.

54:5-19.1 Electronic tax lien sales by municipalities.  1. a. Any provision of law to the contrary notwithstanding, a municipality may satisfy requirements of the "tax sale law," R.S.54:5-1 et seq., electronically through the use of any nationally recognized electronic municipal tax lien service, including, but not limited to, electronic publication of tax lien sale notices, electronic auctions, electronic payment for purchased liens, digital signature validation, or any other matters necessary for the conduct of electronic tax lien sales in accordance with rules, regulations and procedures promulgated by the Director of the Division of Local Government Services in the Department of Community Affairs in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.). b. Any tax sale notices required to be sent to a property owner or lienholder shall continue to be made by mail pursuant to the "tax sale law," R.S.54:5-1 et seq.  c. The director may authorize "electronic tax lien sale" pilot programs on a case-by-case basis upon application of individual municipalities prior to the director's promulgation of rules, regulations and procedures pursuant to subsection a. of this section. L.2001,c.160,s.1.
NJ Rev Stat § 54:5-19.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.2 - Definitions relative to contracts for property tax lien management services.

54:5-19.2 Definitions relative to contracts for property tax lien management services.  1. As used in this act: "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs. "Property" means parcels of land and their improvements on which the municipality holds a tax lien, or which were acquired by the municipality through the property tax foreclosure process, and including such parcels that the municipality possesses and for which it acts as a receiver pursuant to section 1 of P.L.1942, c.54 (C.54:5-53.1). "Qualified municipality" means a municipality that is qualified to receive assistance under P.L.1978, c.14 (C.52:27D-178 et seq.), a municipality under the supervision of the Local Finance Board pursuant to the provisions of the "Local Government Supervision Act (1947)," P.L.1947, c.151 (C.52:27BB-1 et seq.), a municipality that has issued qualified bonds pursuant to the provisions of the "Municipal Qualified Bond Act," P.L.1976, c.38 (C.40A:3-1 et seq.) or a municipality identified by the director to be facing serious fiscal distress. L.2001,c.266,s.1.
NJ Rev Stat § 54:5-19.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.3 - Contracts for property tax lien management services.

54:5-19.3 Contracts for property tax lien management services.  2. Notwithstanding any other provision of law to the contrary, the governing body of a qualified municipality, by resolution, may enter into contracts for property tax lien management services with organizations for the purpose of assisting the qualified municipality in managing its property. For the purposes of this section, property tax lien management services shall be comprehensive in nature given the needs of the qualified municipality, and shall include the following activities as necessary for a comprehensive program of property tax lien management: a. Developing and administering an asset management and disposition plan for properties owned by the municipality;  b. Developing and administering activities to encourage and assist property owners in satisfying their obligations and retaining their properties, which shall include, but not be limited to working with lenders and non-profit agencies to develop programs that help residential taxpayers address their credit problems and related service programs; c. Educating property owners about financial alternatives in addressing back taxes, including making installment payments pursuant to R.S.54:5-65 et seq.; d. Recommending and managing possession and receivership, foreclosure, and property sale activities; e. Assembling and marketing properties to potential buyers and developers through public sale of properties to be sold, or by assignment sale of tax liens pursuant to N.J.S.54:5-112 and N.J.S.54:5-113; f. Developing a database of information relating to all properties for which the qualified municipality holds a lien, where at the conclusion of the contract, the contents of the database shall be provided to that municipality in an electronic format that can be used by the municipality;  g. Providing regular reports to the governing body of the qualified municipality and the tax collector on the status of property tax lien management activities and the information obtained through the management process;  h. Managing property owned by the qualified municipality in preparation for its sale, assignment, or possession; or i. Other similar programs and activities as approved by the director. L.2001,c.266,s.2.
NJ Rev Stat § 54:5-19.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.4 - Contracts to include compensation to contractor, bases.

54:5-19.4 Contracts to include compensation to contractor, bases.  3. Contracts for property tax lien management services shall include compensation to the contractor based on any combination of the following mechanisms: a. A percentage of proceeds earned by the qualified municipality from the outright sale of property or from an assignment sale; b. A percentage of the proceeds from installment agreements entered into through the efforts of the contractor;  c. A percentage of the proceeds from the management of properties assigned to the contractor as part of possession and receivership, or preparing for a sale or assignment; or d. A fixed amount for general services affecting all parcels whose tax lien is owned by the municipality, which may, at the option of the municipality, be either prorated and charged against such properties as a municipal charge, or be appropriated as if it were subject to the provisions of sections 1 through 5 of P.L.1961, c.22 (C.40A:4-55.1 through 40A:5-55.5). L.2001,c.266,s.3.
NJ Rev Stat § 54:5-19.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.5 - Approval process by governing body.

54:5-19.5 Approval process by governing body.  4. Contracts for property tax lien management shall be approved by the governing body of the qualified municipality and shall then be submitted to the director for approval. The mayor or other chief executive officer shall not execute the contract until the director approves the contract. If the director neither approves nor returns the contract with recommendations for amendment within 45 days of the director's receipt of the contract, then the contact shall be deemed as approved. L.2001,c.266,s.4.
NJ Rev Stat § 54:5-19.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.6 - Provision of information.

54:5-19.6 Provision of information.  5. The municipal tax collector of the qualified municipality shall provide the property tax lien management service contractors with any and all information as the tax collector may have available that is related to tax liens, and shall make available records of the tax collector's office accessible to the contractor as the contractor may require. Nothing in P.L.2001, c.266 (C.54:5-19.2 et seq.) shall supersede the responsibility of the tax collector to collect and record property tax receipts and manage those responsibilities statutorily assigned to the tax collector. L.2001,c.266,s.5.
NJ Rev Stat § 54:5-19.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-19.7 - Contracts considered professional service; duration.

54:5-19.7 Contracts considered professional service; duration.  6. Notwithstanding the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.) to the contrary, contracts for property tax lien management services shall be considered as a professional service and may be entered into for a period not to exceed three years. L.2001,c.266,s.6.
NJ Rev Stat § 54:5-20.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-20.1 - Discretion of tax collector as to sale.

54:5-20.1 Discretion of tax collector as to sale.  12. When a tax on real property, or other municipal fee or charge levied against real property, together with the interest, penalties, charges and costs of advertising, would amount to less than $100, it shall be discretionary with the tax collector as to whether or not the property shall be advertised and sold for the enforcement of the lien. The tax, fee or charge shall remain a lien on the property and may be included in any tax sale or other municipal lien sale affecting the property, notwithstanding any other law to the contrary. When any such tax, lien or charge shall be due for a period of five years following the year in which it became in arrears, the collector shall sell the property. L.2009, c.320, s.12.
NJ Rev Stat § 54:5-21 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-21 - Lands listed for sale; liens listed; installments added.

54:5-21 Lands listed for sale; liens listed; installments added.  54:5-21. The collector shall make a list of the lands so subject to sale, describing them in accordance with the last tax duplicate, including the name of the owner as shown on the duplicate, amplifying the description in the duplicate if necessary to better identify the parcel. He shall enter on the list all taxes, assessments and other municipal charges which were a lien at the close of the fiscal year. He shall add to the list all unpaid installments of assessments for benefits theretofore levied and existing as immediate or direct benefits, whether then payable or not, so that the list shall be a complete statement of all municipal charges against the property existing at the close of the fiscal year, together with all interest and costs on all of the items of the list computed to date of sale. If directed so to do by resolution, the collector shall omit from such list such lands as may be subject to sale for unpaid taxes or for any municipal lien, or part thereof, upon which regular installment payments are being made under any agreement or agreements approved by the municipality. In the case of a standard tax sale, the list shall be prepared at least 50 calendar days prior to the date of sale. The collector may prepare the list after the 11th day of the eleventh month of the fiscal year, and prior to the close of the fiscal year, in order to start advertising the standard tax sale prior to the close of the current fiscal year. In the case of an accelerated tax sale, the list shall be prepared as of the 11th day of the 11th month of the current fiscal year, and shall include only those taxes, assessments and other municipal charges that were delinquent as of that date. amended 1945, c.232, s.2; 1991, c.75, s.44 2009, c.320, s.2.
NJ Rev Stat § 54:5-22 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-22 - Installments not yet due may be excluded; procedure

54:5-22. Installments not yet due may be excluded; procedure  When an assessment for benefits for municipal improvements is payable in installments by virtue of any law, ordinance or resolution and under the terms of that law, ordinance or resolution, or of any other law, the whole amount or unpaid balances of the assessment has become due and payable by reason of a default in the payment of any of the installments, or in the payment of any other municipal lien, the governing body of the municipality, or the board or body having charge of its finances, may by resolution determine that any subsequent installments which would not yet have become due except for the default shall be considered as not in default, and may by such resolution direct the collector to withhold from any tax sale the subsequent installments not yet due and offer the premises for sale only under the installments or other municipal liens which may be actually in default. The sale shall then be made subject to the lien of the installments not yet due.
NJ Rev Stat § 54:5-23 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-23 - List of installments not due; statement in certificate of sale

54:5-23. List of installments not due; statement in certificate of sale  When installments not yet due are not included in the amount for which sale is made, the amount of such installments shall, nevertheless, be included in the list made up under section 54:5-21 of this Title, but shall be entered in the list as an appendix to each parcel affected thereby under the heading "installments not due." In the notice of sale required by section 54:5-25 of this Title after the statement of the amount due on every such parcel, shall be added a statement substantially in the following form: "To be sold subject to assessment installments not yet due, amounting to (stating the amount thereof) and interest thereon." In the certificate of sale provided for under section 54:5-46 of this Title there shall be added to the statement that the sale is subject only to municipal liens accruing after December thirty-first, one thousand nine hundred , (insert year of last item of taxes or assessments for which sale is to be made) a statement substantially in the following form: "And to assessment installments not yet due, amounting to (stating the amount thereof) and interest." The title of a person claiming under a tax sale shall not be subject to any municipal lien except those recited in the certificate. Amended by L.1945, c. 232, p. 749, s. 3.
NJ Rev Stat § 54:5-24 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-24 - Maintenance of list.

54:5-24 Maintenance of list.  54:5-24. The list shall be maintained as a permanent record of that office. The list shall be either a bound book or a bound hard copy of a computer-generated list. The list may be made up in one or more sections and the term "list" as used in this chapter shall apply to any such section. amended 2009, c.320, s.3.
NJ Rev Stat § 54:5-25 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-25 - Notice of sale; contents

54:5-25. Notice of sale; contents  54:5-25. After completing the list or sections thereof the collector shall give public notice of the time and place of sale, stating the description of the several lots and parcels of land and the owner's name as contained in the list, together with the total amount due thereon respectively as computed to the date of tax sale and stating in substance that the respective lands will be sold to make the amounts severally chargeable against them on said date as computed in the list, together with interest to the date of sale, and the costs of sale. No other statements need be included in the notice.  Amended 1945,c.232,s.4; 1965,c.187,s.1; 1991,c.75,s.45.
NJ Rev Stat § 54:5-26 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-26 - Notice of tax sale; posting, publication.

54:5-26 Notice of tax sale; posting, publication.  54:5-26. Copies of the notice of a tax sale shall be set up in five of the most public places in the municipality, and a copy of the notice shall be published in a newspaper circulating in the municipality, once in each of the four calendar weeks preceding the calendar week containing the day appointed for the sale. In lieu of any two publications, notice to the property owner and to any person or entity entitled to notice of foreclosure pursuant to section 20 of P.L.1948, c.96 (C.54:5-104.48) may be given by regular or certified mail, the costs of which shall be added to the cost of the sale in addition to those provided in R.S.54:5-38, not to exceed $25 for each notice for a particular property. For the purposes of notice in connection with a special tax sale for eligible properties which are on an abandoned property list established by the municipality pursuant to section 36 of P.L.1996, c.62 (C.55:19-55), a single advertisement published in a newspaper circulating in the municipality no less than four and no more than six weeks prior to the sale, along with notice to the property owner and any person or entity entitled to notice of foreclosure pursuant to section 20 of P.L.1948, c.96 (C.54:5-104.48), shall constitute sufficient notice of sale on the part of the municipality. Failure of the property owner to receive a notice of a tax sale properly mailed by the tax collector shall not constitute grounds to void the subsequent tax sale. If ordinances of the municipality are required to be published in any special newspaper or newspapers, the notice shall be published therein. amended 1997, c.99, s.6; 2005, c.118, s.10; 2009, c.320, s.4.
NJ Rev Stat § 54:5-27 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-27 - Notice to owner; mailing

54:5-27. Notice to owner; mailing  When the owner's name appears in the list and his post-office address is known, the collector shall mail to him at that address, postage prepaid, a copy of the notice. Failure to mail the notice shall not invalidate any proceeding hereunder.
NJ Rev Stat § 54:5-28 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-28 - Sale; adjournments; restrictions; readvertisement

54:5-28. Sale; adjournments; restrictions; readvertisement  At the time and place fixed for the sale and from time to time thereafter the collector may adjourn the sale in his discretion, either for want of bidders or at the request of persons interested, or for any other reason satisfactory to him, from day to day or from week to week, on making public announcement thereof, and noting the adjournment on the list. Adjournments shall not be made for more than eight weeks in all, after which new public notice shall be given as hereinbefore provided if further sale is to be made.
NJ Rev Stat § 54:5-29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-29 - Payment of amount due prior to tax sale; priority.

54:5-29 Payment of amount due prior to tax sale; priority.  54:5-29. At any time before sale the collector shall receive payment of the amount due on any property, together with the interest and costs set forth in R.S.54:5-38, incurred up to the time of payment. When a taxpayer whose property is included in a tax sale shall, prior to the sale, pay the full amount advertised in the sale, plus any interest on any other delinquencies, the tax collector shall then post the receipts, first to the interest, followed by the oldest delinquencies, costs and penalties which action shall then be cause for said property to be removed from the sale. amended 1994, c.32, s.7; 2009, c.320, s.5.
NJ Rev Stat § 54:5-30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-30 - Notice of sale attached to list

54:5-30. Notice of sale attached to list  At or before the time advertised for sale the collector shall attach to the list or section thereof a copy of the notice of sale, with affidavits of the advertisement, posting and mailing thereof.