reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-122.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies

54:4-122.3. Deposit of tax collections and other public moneys in designated banks or trust companies  Tax collections and other public moneys of municipalities shall continue to be deposited in banks or trust companies duly designated pursuant to the provisions of sections 40:5-3 and 40:5-4, and fiscal officers shall continue to be relieved of any liability for loss thereof, caused by the insolvency or closing of such depositories, pursuant to the provisions of section 40:5-5 of the Revised Statutes. L.1940, c. 257, p. 968, s. 3.
NJ Rev Stat § 54:4-122.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.4 - Bond of municipal collector; conditions

54:4-122.4. Bond of municipal collector; conditions  Before entering upon the duties of his office or position, but within ten days after the commencement of his term of office or employment, and thereafter whenever required by the local governing body, the collector of each municipality shall give bond, in such form as shall be approved by the State Board and with a corporate surety authorized to do business in this State, conditioned for the faithful performance of his duties whether by himself or his subordinates. The condition shall include, but shall not be construed as limited to, the rendition at all times of a just and true account to the municipal governing body, when so required by it, of all municipal property which shall come into his hands or be committed to his charge, and the delivery of the same, together with all equipment, documents, papers and books belonging to or for the use of the municipality, to his successor in office. L.1940, c. 257, p. 969, s. 4.
NJ Rev Stat § 54:4-122.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board

54:4-122.5. Penalty of collector's bond; minimum penalties; determination by Local Government Board  The penalty of each collector's surety bond shall be in such amount, not less than a minimum to be fixed by the State Board, as the local governing body shall determine. In fixing minimum penalties the State Board may classify municipalities according to risk on the basis of the largest sum that might normally be in the custody of the collector at any one time. In addition, particular municipalities or groups thereof may be raised or lowered, as the case may be, in the scale of risks on the basis of any knowledge or information that may be in the possession of the State Board relating to: (a) The use of approved mechanical methods of accounting for cash receipts by the collector; (b) Recurring delays, if any, in the making of entries and postings required by law in the collector's books of account; (c) Recurring delays, if any, in the making of bank deposits, in excess of forty-eight hours from the time money is received; (d) The collection and accounting for all interest and penalties provided by law on delinquent taxes and assessments; (e) The annual clearing of the collector's tax duplicate not later than December thirty-first of each year succeeding the year of levy, by collection, proper remission or cancellation, or transfer to tax title lien of all taxes other than such taxes as are in litigation or under a plan of installment payments; (f) Any other condition or factors affecting the safe-keeping of public moneys for which the collector is responsible. L.1940, c. 257, p. 969, s. 5.
NJ Rev Stat § 54:4-122.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.6 - System of internal checks in lieu of minimum penalties

54:4-122.6. System of internal checks in lieu of minimum penalties  Any municipality, in lieu of complying with the minimum penalties fixed by the State Board, pursuant to section five of this act, may maintain a system of internal checks upon the tax collection process in the manner prescribed by either section seven, section eight or section nine of this act, as the case may be, or in such other manner, adequate to insure verifiable accounting for cash receipts, as the State Board may authorize or approve. L.1940, c. 257, p. 970, s. 6.
NJ Rev Stat § 54:4-122.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand

54:4-122.7. Quarterly list of delinquents; verification of collector's cash accounts and cash on hand  In a municipality having less than an average of three million dollars ($3,000,000.00) in assessed valuations, as set forth in the annual debt statement last filed pursuant to chapter one, Title 40, of the Revised Statutes, the local governing body may designate the clerk to prepare quarterly lists of those persons whose taxes are delinquent according to the records of the collector, and to post copies of such lists in at least ten conspicuous places within the municipality. At the time of the preparation of each quarterly list of delinquents, the clerk shall verify the collector's cash accounts, count cash on hand, and determine whether the collector's duplicate is correctly posted and in balance, and shall certify the results of such check to the local governing body and to the collector's surety. In case any default, delinquency or official misconduct is discovered by the clerk as a result of the posting of quarterly lists pursuant to this section, he shall immediately report the same to the local governing body and to the collector's surety. L.1940, c. 257, p. 970, s. 7.
NJ Rev Stat § 54:4-122.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk

54:4-122.8. Tax bill receipting machine; approval; access; duties of clerk  In any municipality, the governing body may require the collector to use a tax bill receipting machine so constructed as to imprint duplicate figures on a continuous record locked within the machine, simultaneously as bills are receipted. Such machine shall be subject to approval as to design, type and function by the State Board. Access to the recording section of the machine shall be restricted to the clerk, who, not less than once each week, shall remove the recorded figures and compare them with the collector's bank deposits during the same period. Whenever such comparison reveals any default, delinquency or official misconduct, the clerk shall immediately report the results thereof to the local governing body and to the collector's surety. Not less than once each month, the clerk shall certify to the local governing body that he has complied with the requirements of this section during the next preceding thirty days. L.1940, c. 257, p. 971, s. 8. Amended by L.1947, c. 118, p. 580, s. 2.
NJ Rev Stat § 54:4-122.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations

54:4-122.9. Official tax receiving agency; designation of bank or trust company; rules and regulations  a. The local governing body of any municipality may, by resolution, from time to time designate a bank or trust company as "Official Tax Receiving Agency of (insert name of municipality)," to receive current tax payments, current water and sewer rents, and other public moneys under the supervision of the tax collector of the municipality; and the local governing body shall have power to contract for the payment of a reasonable fee for such service. The local governing body shall designate a bank or trust company commonly and generally used by residents of the municipality and shall give preference to any one of such institutions as offers to render the service for the lowest net cost to the municipality. In the event that two or more such offers are equal, preference shall be given to the bank or trust company that has been the holder of the larger aggregate amount of the municipality's evidences of indebtedness during the period of 12 months next preceding. b. The Director of the Division of Local Government Services shall establish, in accordance with the "Administrative Procedure Act," (P.L.1968, c. 410; C. 52:14B-1 et seq.), rules and regulations to be followed in municipalities adopting the provisions of subsection a. of this section, which shall include, but not be limited to: (1) Procedures for the appropriate and timely notification of taxpayers of any such designation made; (2) Provisions for the exercise of the supervision of the tax collector over the receipt by the designated bank and trust company of public moneys as required under this section; and, (3) Requirements or restrictions concerning the holding, use, accounting, reporting, and payment to the municipality, of public moneys received by such a designated bank or trust company. L.1940, c. 257, p. 971, s. 9. Amended by L.1979, c. 402, s. 1, eff. Feb. 8, 1980.
NJ Rev Stat § 54:4-122.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond

54:4-122.10. Office deemed vacant on collector's failure to give bond  If any collector, including those appointed or elected to fill vacancies, shall fail to give bond as required by law, his office shall be deemed vacant, and the local governing body shall appoint some other suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor. L.1940, c. 257, p. 972, s. 10.
NJ Rev Stat § 54:4-122.11 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing

54:4-122.11. Release of surety on tax collector's bond from future accruing liability; hearing  The surety on the official bond of a tax collector may apply at any time to the State Board, subject to the board's rules of practice and procedure, to be released from all future accruing liability on such bond, on the ground that the collector has refused or neglected to comply with provisions of law regulating the tax collection process or the administration of the tax collector's office. The board shall conduct a hearing upon such application, after notice to the collector and governing body, and at the hearing the collector, the surety, any citizen or taxpayer, or any public agency having an interest in the municipal tax collections may appear and shall have an opportunity to be heard. L.1940, c. 257, p. 972, s. 11.
NJ Rev Stat § 54:4-122.12 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.12 - Findings and order of State Board on release from bond

54:4-122.12. Findings and order of State Board on release from bond  After notice and hearing, as required by section eleven, the State Board shall make, and cause to be recorded in its minutes, appropriate findings of fact, upon the basis of which it shall order that: a. the surety shall be released from its bond because of any default occurring subsequent to a date fixed in the order and that the collector be required to furnish new surety within ten days from the date of the order, in default of which the office shall be deemed vacant and the local governing body shall appoint a suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor; or b. the collector shall pay a fine of not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) to the Director of the Division of Local Government in the State Department of Taxation and Finance, for the use of the said division, within ten days from the date of the order, in default of which the office shall be deemed vacant and the local governing body shall appoint a suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor; or c. that the application be dismissed. L.1940, c. 257, p. 973, s. 12. Amended by L.1947, c. 118, p. 581, s. 3.
NJ Rev Stat § 54:4-122.13 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.13 - Rules and regulations

54:4-122.13. Rules and regulations  The State Board shall formulate and prescribe appropriate rules and regulations for the administration of the provisions of this act, subject to and in pursuance of its powers and duties as provided by law. L.1940, c. 257, p. 973, s. 13. Amended by L.1947, c. 118, p. 582, s. 4.
NJ Rev Stat § 54:4-122.14 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.14 - Application of Act

54:4-122.14. Application of Act  This act shall not affect any litigation now pending and shall not be applied in such manner as to impair the obligation of any private contracts heretofore executed. Nor shall the provisions of this act be construed as a limitation or restriction of the powers and duties of the Division of Local Government in the State Department of Taxation and Finance otherwise provided by law, or so as to repeal, amend or affect the application of any existing provisions of law not inconsistent with the provisions hereof. L.1940, c. 257, p. 974, s. 15. Amended by L.1947, c. 118, p. 582, s. 5.
NJ Rev Stat § 54:4-123 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required

54:4-123. Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required  That at any time after any taxes or any installment thereof heretofore or hereafter levied and assessed against real property in any municipality shall have been delinquent for more than six months and remain due and unpaid, the collector or other officer charged with the collection of taxes in such municipality, hereinafter designated the "collector," may, by and with the approval of the governing body of such municipality, bring an action in the Superior Court to be appointed receiver ex officio of the rents and income of such real property for the purpose of collecting and satisfying out of such rents and income the delinquent taxes against such real property, together with the penalties, interest and costs, and such costs and expenses of the receivership as may be adjudged by the court. The court may proceed in the action in a summary manner or otherwise. Such receiver shall not be required to give bond other than his official bond, and shall be appointed only for the purpose of collecting and satisfying the delinquent taxes, penalties, interest and costs and expenses as aforesaid. L.1939, c. 362, p. 870, s. 1. Amended by L.1953, c. 51, p. 896, s. 26.
NJ Rev Stat § 54:4-124 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income

54:4-124. Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income  Upon his appointment, the receiver, by and with the approval of the governing body of such municipality, in all cases where the real property in question is encumbered by a first mortgage shall appoint such first mortgagee, if such mortgagee is a proper person and is willing to accept such appointment, as the receiver's agent to collect the rents and income from such real property and manage the same and in all other cases the receiver, by and with the approval of the governing body of such municipality may designate the person in charge or management of such real property or some other competent person as the receiver's agent to collect the rents and income from such real property and manage the same, which mortgagee or other person shall account promptly to the collector for the rents and income so collected; provided, however, that if the mortgagee or other person so designated is derelict in collecting or accounting for such rents and income or in the management of such real property, the collector shall apply to the court for the removal of such designated mortgagee or other person, upon notice in writing to him, and the court upon removing such designated mortgagee or other person, in its discretion, may designate another person to collect the rents and income from such real property and manage the same and account to the collector for the rents and income of such real property as aforesaid. L.1939, c. 362, p. 871, s. 2.
NJ Rev Stat § 54:4-125 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-125 - Fees not to be allowed to receiver or counsel

54:4-125. Fees not to be allowed to receiver or counsel  In any such receivership no fees shall be allowed the receiver or his counsel for acting as such receiver or counsel. L.1939, c. 362, p. 872, s. 3.
NJ Rev Stat § 54:4-126 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-126 - Expenses in connection with operation of property; payment

54:4-126. Expenses in connection with operation of property; payment  Upon a proper showing, the receiver may be authorized by the court to pay out of the rents and income collected by him from such real property such expenses in connection with the operation thereof as may be necessary to secure the greatest income therefrom for the payment of the delinquent taxes, penalties, interest and costs and expenses as aforesaid. L.1939, c. 362, p. 872, s. 4.
NJ Rev Stat § 54:4-127 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act

54:4-127. Real property sold or to be sold for delinquent taxes as subject to Act  Real property which has been heretofore or may be hereafter sold for the nonpayment of delinquent taxes, shall be subject to the provisions of this act for the purpose of collecting such delinquent taxes, penalties, interest and costs and expenses as aforesaid. L.1939, c. 362, p. 872, s. 5.
NJ Rev Stat § 54:4-128 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-128 - Facts to be established; verification of complaint, effect

54:4-128. Facts to be established; verification of complaint, effect  The plaintiff in the action shall establish: (a) that such delinquent taxes remain due and unpaid at the commencement of the action, (b) that the collector has exercised due diligence to collect such delinquent taxes, and (c) that he verily believes that such real property is income-producing, or, if the property is not income-producing, that it can be leased and thereby made to become income-producing, and that the collection of such delinquent taxes can be made through a receivership of the rents and income from such real property. A verification of the complaint in the action shall be prima facie evidence of the facts therein stated. L.1939, c. 362, p. 872, s. 6. Amended by L.1940, c. 32, s. 1; L.1953, c. 51, p. 896, s. 27.
NJ Rev Stat § 54:4-129 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest

54:4-129. Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest  In the event that it is made to appear to the court that the owner or any person interested in such real property has filed an appeal from or is contesting the taxes assessed and levied against such real property, the court shall limit the amount of taxes to be collected by the receiver to the portion of such delinquent taxes which are not in substantial dispute and, if the parties are unable to agree upon the amount thereof, the same shall be ascertained by the court and the collection of the disputed portion of the taxes shall be stayed until the final determination of the proceedings to review said taxes. Thereupon, in the event that such appeal or contest shall be sustained as to any part or all of such taxes so collected, the court shall direct the collector to pay back and return to such owner or person interested in such real property, such part or all of such taxes so collected as to which the appeal or contest has been sustained. In the event that such appeal or contest is not sustained, then the receiver shall proceed to collect from such rents and income any uncollected portion of such delinquent taxes, penalties, interest and costs and expenses as aforesaid. L.1939, c. 362, p. 872, s. 7. Amended by L.1953, c. 51, p. 897, s. 28.
NJ Rev Stat § 54:4-130 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption

54:4-130. Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption  Whenever the delinquent taxes against any such real property and the delinquent taxes for which the property has been sold, together with all penalties, interest and costs and expenses as aforesaid, have been fully paid and satisfied out of the rents and income collected by the receiver from such real property, the collector shall apply to the court for his discharge as such receiver. The owner or any person interested in such real property, upon presentation to the collector of a certified copy of the order or judgment of discharge, may receive, as the case may be, receipted tax bills for the payment of such taxes or a certificate of redemption from such tax sale. For good cause shown, the receiver may be discharged by the court at any time. L.1939, c. 362, p. 873, s. 8. Amended by L.1953, c. 51, p. 897, s. 29.
NJ Rev Stat § 54:4-131 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income

54:4-131. Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income  In all cases where a receiver is in possession of such real property by appointment of the court in a mortgage foreclosure suit or in any suit wherein a receiver is charged with the collection of the rents and income of such real property, and the owner or any person interested therein or the receiver thereof shall fail or refuse to make proper payments to the collector upon delinquent taxes against such real property or delinquent taxes for which such real property has been sold, including penalties, interest and other charges and costs, the collector, at any time during the pendency of any such suit, may intervene by verified petition in such suit and apply to the court for such order or orders as the court may deem proper for the payment of such delinquent taxes, penalties, interest and other charges and costs, in accordance with the priority of lien and right of such taxes, penalties, interest and other charges and costs, as is by law provided for other liens, rights and interests. L.1939, c. 362, p. 874, s. 9.
NJ Rev Stat § 54:4-132 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-132 - Remedy as cumulative

54:4-132. Remedy as cumulative  The remedy of collecting delinquent taxes herein provided for shall not be in lieu of or in derogation of any other remedy or remedies for the collection of delinquent taxes, but shall be in addition to all other remedies for such collection. L.1939, c. 362, p. 874, s. 10.