reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-30.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-30.1 - Bidding by municipal officers at tax sales

54:5-30.1. Bidding by municipal officers at tax sales  Whenever the governing body of a municipality shall by resolution determine that a particular parcel or parcels of real estate, scheduled to be sold at public auction pursuant to the tax sale law, would be useful for a public purpose, it may authorize and direct a municipal official to attend the auction and bid for such parcel or parcels at such sale on behalf of the municipality in the same manner as any other bidder. L.1962, c. 161, s. 1, eff. Aug. 24, 1962.
NJ Rev Stat § 54:5-31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-31 - Sale at auction for amount advertised

54:5-31. Sale at auction for amount advertised  54:5-31. At the time and place specified in the notice of sale, or adjournment, the collector shall sell at public auction each parcel of real property which has been so advertised, upon which the municipal liens remain unpaid, unless an error is found requiring readvertisement. The sale shall be made for the amount for which the parcel was advertised, unless that amount is found to be in excess of the correct amount, and then for the correct amount together with the interest thereon unless such interest has already been included in the notice of sale and the costs of sale.  Amended 1965,c.187,s.2; 1991,c.75,s.46.
NJ Rev Stat § 54:5-32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-32 - Sale in fee subject to redemption.

54:5-32 Sale in fee subject to redemption.  54:5-32. The sale shall be made in fee to such person as will purchase the property, subject to redemption at the lowest rate of interest, but in no case in excess of 18% per annum. If at the sale a person shall offer to purchase subject to redemption at a rate of interest less than 1%, or at no interest, he may, in lieu of any rate of interest to redeem, offer a premium over and above the amount of taxes, assessments or other charges, as in this chapter specified, due the municipality, and the property shall be struck off and sold to the bidder who offers to pay the amount of such taxes, assessments or charges, plus the highest amount of premium. amended 1975, c.210, s.1; 1979, c.435, s.2; 2009, c.320, s.6.
NJ Rev Stat § 54:5-33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-33 - Payment; resale; redemption.

54:5-33 Payment; resale; redemption.  54:5-33. Payment for the sale shall be made before the conclusion of the sale, or the property shall be resold. Any premium payment shall be held by the collector and returned to the purchaser of the fee if and when redemption is made. If redemption is not made within five years from date of sale the premium payment shall be turned over to the treasurer of the municipality and become a part of the funds of the municipality. In the event that a petition of bankruptcy has been filed by the property owner, the five year limitation shall be extended for each day that the foreclosure action is precluded by that bankruptcy filing. amended 1942, c.193; 2009, c.320, s.7.
NJ Rev Stat § 54:5-34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-34 - Sale; purchase by municipality; rights of municipality

54:5-34. Sale; purchase by municipality; rights of municipality  The officer making sale shall strike off and sell to the municipality in fee for redemption any parcel of real property purchased in accordance with a successful bid made pursuant to a resolution of the governing body or at 18% any parcel of real property for which there shall be no other purchaser, and the municipality shall have the same remedies and rights as other purchasers, including the right to bar or foreclose the right of redemption. Amended by L.1962, c. 161, s. 2; L.1975, c. 210, s. 2, eff. Sept. 25, 1975; L.1979, c. 435, s. 3, eff. Feb. 14, 1980.
NJ Rev Stat § 54:5-34.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-34.1 - State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality

54:5-34.1. State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality  Notwithstanding the provisions of R.S. 54:5-34, whenever in any municipality real property taxes due by a taxpayer are in default to the municipality, and the taxes owed by the taxpayer and so delinquent and uncollectible equaled, in the last local fiscal year in which the taxes were fully collectible, not less than 15% of the total revenue from real property taxes realizable by the municipality in that year, the State shall, at any tax sale conducted for the real property pursuant to the "tax sale law" (R.S. 54:5-1 et seq.), purchase in fee subject to redemption the property, if there be no other purchaser for the property, and the State shall have the same remedies and rights as other purchasers, including the right to bar or foreclose the right of redemption. If the tax sale certificate is not redeemed within the period of 2 years from the State's purchase of it, the municipality shall pay the State within a period of 3 years the full amount due the State on the certificate including interest pursuant to a payment schedule fixed by the State Treasurer after consultation with the municipal officials and the Director of Local Government Services. Once the State has received the total amount which it paid for the tax sale certificate plus interest due thereon, then ownership of the tax sale certificate, if still unredeemed, shall be transferred to the municipality. The State shall not be required to purchase any property at tax sale pursuant to this section, unless written notification of the proposed tax sale was furnished pursuant to section 2 of this act. The State may foreclose the right of redemption of the property and if it does, it shall proceed under and in the manner provided in the "In Rem Tax Foreclosure Act (1948)," P.L.1948, c. 96 (C. 54:5-104.29 et seq.). The exercise of this right may continue during any period the certificate is unredeemed. L.1981, c. 194, s. 1, eff. July 2, 1981.
NJ Rev Stat § 54:5-34.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-34.2 - Notice to state by municipality

54:5-34.2. Notice to state by municipality  Any municipality may, upon written notification to the Director of the Division of Local Government Services in the Department of Community Affairs, delivered on or before the submission of the annual municipal budget to the director, that the municipality shall conduct in the current local budget year a tax sale of real property qualifying for State purchase under section 1 of this act, anticipate in its budget the revenues from the proceeds of the sale to be conducted. L.1981, c. 194, s. 2, eff. July 2, 1981.
NJ Rev Stat § 54:5-34.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-34.3 - Certification of state's annual obligation for inclusion in annual state appropriations act

54:5-34.3. Certification of state's annual obligation for inclusion in annual state appropriations act  The State Treasurer shall annually certify to the Governor and to the Legislature for inclusion in the annual State appropriations act under State aid for municipalities the amount necessary to meet the State's annual obligation under this act. L.1981, c. 194, s. 3, eff. July 2, 1981.
NJ Rev Stat § 54:5-35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-35 - Entries made on list as each sale is concluded

54:5-35. Entries made on list as each sale is concluded  As each sale is concluded the officer shall enter on his list the word "sold" , the date of sale, the name and address of the purchaser, the items of cost and interest since said July first and the total for which the sale is made and the rate of redemption.
NJ Rev Stat § 54:5-37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-37 - Time limit on enforcement; failure to comply; effect; exception

54:5-37. Time limit on enforcement; failure to comply; effect; exception  All municipal liens shall be enforced within one year after the date provided in section 54:5-19 of this title, but the failure of a municipal officer to enforce a municipal lien within that time shall not impair the lien, or prevent a sale thereunder after the time therein specified, except as to persons who may have acquired an interest in the premises in reliance upon an official tax search not disclosing that lien.
NJ Rev Stat § 54:5-38 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-38 - Fees for cost of holding sale.

54:5-38 Fees for cost of holding sale.  54:5-38. The officer conducting a tax sale shall collect and pay into the treasury of the municipality a fee for all costs incurred by the municipality in holding the sale. The amount of the fee so paid shall be 2% of the existing lien as stated in R.S.54:5-19 and R.S.54:5-2, but not less than $15.00 and not more than $100.00 for each parcel listed. In the case of a standard tax sale, the fee shall be payable and collected beginning the 50th calendar day prior to the date of the sale, and in the case of an accelerated tax sale, the fee shall be payable and collected beginning on the 11th day of the eleventh month of the current fiscal year. If unpaid prior to the tax sale, the fee shall form part of the tax lien and be paid by the purchaser at the tax sale.  amended 1983, c.478; 2009, c.320, s.8.
NJ Rev Stat § 54:5-39 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-39 - Land held by purchaser assessed in owner's name; resale by municipality as purchaser

54:5-39. Land held by purchaser assessed in owner's name; resale by municipality as purchaser  When a parcel of land is held by a purchaser under a sale not redeemed, until the right of redemption is barred, all subsequent taxes, assessments for benefits and other municipal charges shall be assessed in the name of the owner, as if no sale had been made. In the event the municipality is such purchaser, such subsequent taxes, assessments for benefits and other municipal charges, shall be additional liens on the land and be added to the amount of the sale, and shall be paid before the land can be redeemed from the sale. No further sale of a parcel while held by the municipality shall be made for subsequent municipal liens, unless directed by resolution of the governing body of the municipality. In that case the officer shall enter the property on his tax sale list, and make up a new calculation to July first preceding the time of the proposed sale, in the manner hereinbefore directed, the amount included in the former sale to be entered in the calculation as a sale, as if it were an independent lien originating on the date of the sale, the interest thereon to be computed from that date, so that whenever a sale is held to enforce a municipal lien it shall include all municipal liens or charges against the property mentioned in the notice of sale. Amended by L.1945, c. 232, p. 750, s. 5; L.1979, c. 142, s. 1, eff. July 6, 1979.
NJ Rev Stat § 54:5-40 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-40 - Liens certified to officer selling land

54:5-40. Liens certified to officer selling land  When the officer charged with the duty of selling lands for municipal liens shall not have custody of the records of all municipal liens, the municipal officers having custody of any such liens shall on the demand of the selling official certify to him all such liens as are required by this article to be included in the list provided for in section 54:5-21 of this title. After sale, the selling officer shall make an appropriate report to every other officer who had made any such certificate. The governing body of the municipality may make such regulations respecting these certificates and reports and the allowance of proper credits to the officers concerned as may be necessary.
NJ Rev Stat § 54:5-41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-41 - Statement of proceedings; removal for failure to perform duties

54:5-41. Statement of proceedings; removal for failure to perform duties  When required by the governing body of the municipality, the officer charged with the duty of selling lands for municipal liens, shall present to the governing body such an account in detail of his proceedings in respect to delinquent municipal charges as may be directed by the governing body. The failure of a municipal officer to comply with any provision of this section or section 54:5-40 of this title shall not invalidate any proceedings theretofore or thereafter taken by the selling official. A municipal officer may be removed from office by the governing body of the municipality after hearing, for failure to comply with any reasonable direction provided for in this section and said section 54:5-40, or for failure to comply with any other duties imposed on him by this chapter.
NJ Rev Stat § 54:5-42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-42 - Lien passes to purchaser; continued if sale set aside

54:5-42. Lien passes to purchaser; continued if sale set aside  When a sale is made in the enforcement of a municipal lien, the lien shall pass, with the title, to the purchaser, and if the sale shall be set aside for defect in the proceedings to sell, the lien shall be thereby continued.
NJ Rev Stat § 54:5-43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-43 - If sale set aside; tax refunded to purchaser

54:5-43. If sale set aside; tax refunded to purchaser  If the assessment itself is valid and the tax, assessment or other municipal charge, or any part thereof, is justly due, no sale shall be set aside, except on condition that the amount due shall be paid to the municipality for the use of the holder of the certificate of sale by the person applying to set it aside. If the sale shall be set aside, the municipality shall refund to the purchaser the price paid by him on the sale, with lawful interest, upon his assigning to the municipality the certificate of sale and all his interest in the tax, assessment or other charges and in the municipal lien therefor, and the municipality may readvertise and sell if the municipal lien remains in force.
NJ Rev Stat § 54:5-44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-44 - When sale not to be set aside

54:5-44. When sale not to be set aside  No sale of land for municipal liens shall be set aside by reason of including together taxes on real and personal property, but the sale shall be sustained as to the real property, subject to the right to redeem on payment of the amount of the lien thereon. No sale shall be set aside because of insufficient description in the original entry of the lien, or in the list made up for the sale, or because of a mistake in or omission of the name of the owner, or because of failure of a municipal officer to record the proceedings relative to the sale, if it shall appear by other legal evidence that the land sold was in fact that assessed, and that the sale was made pursuant to law. No sale shall be set aside because of variance between the date of a published notice and the actual publication thereof, if notice has actually been given for the time required.
NJ Rev Stat § 54:5-45.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-45.1 - Tax sales voidable where past-due taxes omitted and municipality is purchaser

54:5-45.1. Tax sales voidable where past-due taxes omitted and municipality is purchaser  Whenever, prior to June twenty-ninth, one thousand nine hundred and thirty-five, a municipality has conducted a sale for unpaid taxes and assessments and has omitted certain taxes, assessments or other municipal charges, or any or all of them, which, under the provisions of this chapter should have been included in said sale and the municipality is the present holder of the tax sale certificate covering the property sold at said sale, such sale shall be considered to be voidable at the option of the municipality, and the municipality may by resolution declare said sale to be void and without effect. In that event the lien of all taxes, assessments and other municipal charges omitted from said sale, together with the taxes, assessments and other municipal charges included in the sale, shall be and remain as a lien on said land as though no sale had been made, and shall continue as liens until the amount thereof, with interest, has been paid, as provided in this chapter. The municipality may by resolution direct the officer charged by law in the municipality with the duty of collecting taxes, to hold another sale. In such case the officer shall enter said property in his tax sale list, and shall make up a new calculation to the first day of July preceding the time of the proposed sale, in the manner directed in this chapter, so that whenever a sale is held to enforce municipal liens, such sale shall include all municipal liens or charges against the property in existence, by virtue of any law, on the first day of July mentioned in the notice of sale.
NJ Rev Stat § 54:5-45.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-45.2 - Sales in violation of statute; subsequent sales void; liens preserved

54:5-45.2. Sales in violation of statute; subsequent sales void; liens preserved  Whenever, contrary to the provisions of this chapter, a municipality has conducted one or more sales for unpaid taxes and assessments, and the land sold at said sales has previously been sold to the municipality by tax sale, and has failed to include the amount of prior liens and tax sales purchased by such municipality, the first sale of any such land to the municipality, as held under the provisions of this chapter, shall be considered as the legal and binding sale of said land, and all subsequent sales thereof to the municipality where the former tax liens were purchased by the municipality are hereby declared to be void and without effect, and the lien of the subsequent taxes and assessments shall remain as a lien on said lands as though no sale had been made, and shall continue as liens until the amount thereof, with interest, as provided in this chapter has been paid.
NJ Rev Stat § 54:5-45.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-45.3 - Tax sale certificates and titles unaffected

54:5-45.3. Tax sale certificates and titles unaffected  The provisions of sections 54:5-45.1 and 54:5-45.2 of this title shall not be construed to affect in any manner tax sale certificates not held by the municipality or titles thereunder.
NJ Rev Stat § 54:5-45.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-45.4 - Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated

54:5-45.4. Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated  Whenever heretofore a municipality has conducted a sale for unpaid taxes and assessments and has omitted from the sale of any property certain taxes, assessments or other municipal charges, or any or all of them, which, under the laws of this State, should have been included in said sale, and the municipality while holding the tax sale certificate covering such property sold at said sale, has, by resolution heretofore adopted by its governing body, declared such sale of said property to be void and without effect, then and in that event the provisions of section 54:5-45.1 of the Revised Statutes of New Jersey of the year one thousand nine hundred and thirty-seven shall apply to every such case, notwithstanding the fact that said sale was conducted after the twenty-ninth day of June, one thousand nine hundred and thirty-five, and the said sale of said property shall be void and without effect and the lien of all such taxes, assessments and other municipal charges omitted from such sale, together with the taxes, assessments and other municipal charges included in such sale, shall be and remain liens on said property as if no sale had been made and shall continue as such liens until the amount thereof, with interest, shall have been paid, as provided by law, and any and all sales of said property for unpaid taxes, assessments or other municipal charges conducted in accordance with said section 54:5-45.1, after the adoption of said resolution by the governing body of the municipality, are hereby validated and confirmed. L.1940, c. 241, p. 933, s. 1.
NJ Rev Stat § 54:5-46 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-46 - Certificate of sale delivered to purchaser

54:5-46. Certificate of sale delivered to purchaser  The officer holding the sale or his successor in office, if said officer shall not have executed a certificate during his term of office, shall deliver to the purchaser a certificate of sale under his hand and seal, acknowledged by him as a conveyance of land, which shall set forth that the property therein described was sold by him to the purchaser, setting up the date of sale, the amount paid by the purchaser, the description of the land, the name of the owner and the items of the several municipal liens or charges, interest and costs, all as contained in the list, the rate of redemption for which sold, the date to which liens are included, and the time when the right to redeem will expire. No other statements need be included in the certificate. The provisions of this act shall be applicable to pending as well as prospective proceedings. Whenever a sale for unpaid taxes, assessments and other municipal charges on real property has heretofore been held in any municipality and the collector or other officer charged by law in such municipality to hold such sale has sold parcels of real property in such municipality to the said municipality but has failed within time to execute to the said municipality certificates of tax sale for such parcels of real property, the said certificates of tax sale shall thereafter be executed by the officer holding such sale or his successor in office which certificates shall be valid and effectual in all respects, notwithstanding that the equity of redemption of such tax sale certificates shall have been foreclosed or are in the process thereof; provided, however, that nothing herein contained shall affect the rights of any innocent purchaser for value who may have acquired an interest in the property described in any such certificate. Amended by L.1939, c. 93, p. 186, s. 1.
NJ Rev Stat § 54:5-46.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-46.1 - Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale

54:5-46.1. Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale  Whenever a collector of taxes or other officer authorized by law in any municipality has sold or shall sell any real property for unpaid taxes, assessments or other municipal charges, but fails or has failed to issue certificates of sale therefor and has since died or ceased to hold office, or shall die or cease to hold office, it shall be lawful for the successor in office of such collector or other officer to execute, acknowledge and deliver a certificate of sale for the real property so sold by the former collector or other officer to the purchaser thereof, and any such certificate of sale heretofore or hereafter made by the successor in office of such collector or other officer who sold the same for taxes or other municipal liens, shall be valid and effectual to all intents and purposes as though made by the officer who conducted such sale. L.1939, c. 165, s. 1, p. 515.