reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-47 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-47 - Certificate of sale; form and content.

54:5-47 Certificate of sale; form and content.  54:5-47. The certificate shall be substantially in the following form: "I,...................................., collector of taxes of................................................ (name of municipality), hereby certify that on......................................, 19........, I sold to................................. for........................................... dollars, the lands in the municipality described as........................................ on the tax duplicate of the municipality, and assessed thereon to.................................. as owner (followed by amplified description if desired). The amount of sale was made up of the following items (followed by the items, including interest and costs). The sale is subject to redemption on repayment of the amount of the sale, together with interest thereon at the rate of................... per cent per annum from the date of sale, and the costs incurred by the purchaser. The sale is subject only to municipal liens accruing after.................................... (insert date of last item of taxes or assessment for which sale is made).  "Witness my hand and seal this...................................... day of......................., 19........ (Followed by acknowledgment)."  Amended 1945, c.232, s.6;1974, c.91, s.1;1991, c.75, s.47;1997, c.190, s.3.
NJ Rev Stat § 54:5-48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-48 - Description of property sold in certificate

54:5-48. Description of property sold in certificate  If the property is described by lot and block number in accordance with the assessment map of the municipality, no further description shall be required, either in the tax sale list, the notice of sale, or the certificate of sale. The collector may list, advertise and sell and make certificate of sale by description not in accordance with the last tax duplicate, in the following cases: a. When municipal liens have been apportioned he may describe the property in accordance with the apportionment; and b. If contiguous parcels in the same block are assessed in the last duplicate to the same owner he may consolidate some or all of the parcels and describe them by a consolidated description.
NJ Rev Stat § 54:5-49 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-49 - Certificate; issuance to purchaser

54:5-49. Certificate; issuance to purchaser  54:5-49. a. Each certificate shall cover only such property as is assessed as one parcel, and shall be prepared ready for delivery to the purchaser within ten days after the sale, including the date of sale as the first day, or the purchaser, other than a total property tax levy purchaser, may refuse to accept it and be entitled to repayment of the purchase price. Thereupon the lien shall be vested in the municipality and a certificate of sale shall be made to it as if originally struck off to it. The certificate shall not be invalid because delivered after the expiration of that period. b. Tax sale certificates to be issued to the purchaser of a total property tax levy shall be issued within 10 days following the tax sale and after the final fiscal year total property tax levy payment, or thereafter, according to the contract with the municipality. A resolution of entitlement to a tax sale certificate shall be provided by the municipality on any delinquent properties in bankruptcy. Tax sale certificates shall be issued at the conclusion of the bankruptcy proceedings, or earlier, if permissible in connection with the bankruptcy proceeding, dated as of the next tax sale date upon surrender of the resolution of entitlement to the municipality. Amended 1997, c.99, s.7.
NJ Rev Stat § 54:5-50 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-50 - Certificate of sale recorded and indexed as a mortgage

54:5-50. Certificate of sale recorded and indexed as a mortgage  The purchaser may record the certificate of sale in the office of the clerk or register of deeds of the county in which the land is situate, as a mortgage of land. The register or county clerk, as the case may be, shall index the certificate in his index of mortgages in the name of the delinquent owner, as set forth in the certificate, and shall also index it in a separate block index, to be kept in his office, under the block and lot number as shown in the certificate, if the property is described by lot and block.
NJ Rev Stat § 54:5-51 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-51 - Disposition of certificate of sale; permanent record.

54:5-51 Disposition of certificate of sale; permanent record.  54:5-51. When the certificate of sale is not made to the municipality, it shall, unless so recorded within three months of the date of sale, be void as against a bona fide purchaser, lessee or mortgagee whose deed, lease or mortgage is recorded before the recording of the certificate. After recording the tax sale certificate, the lien holder shall deliver a copy of the recorded certificate showing the book, page, date, and cost of recording to the tax collector. The tax collector shall maintain the information as a permanent record. amended 1997, c.190, s.4; 2009, c.320, s.9.
NJ Rev Stat § 54:5-52 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-52 - Certificate of sale as evidence; presumptions raised; effect of fraud

54:5-52. Certificate of sale as evidence; presumptions raised; effect of fraud  The certificate of sale shall be presumptive evidence in all courts in all proceedings by and against the purchaser, his representatives, heirs, and assigns, of the truth of the statements therein, of the title of the purchaser to the land therein described, and the regularity and validity of all proceedings had in reference to the sale. After two years from the record of the certificate of sale, no evidence shall be admitted in any court to rebut the presumption, unless the holder thereof shall have procured it by fraud, or had previous knowledge that it was fraudulently made or procured.
NJ Rev Stat § 54:5-52.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-52.1 - Destruction, loss of tax title certificate; issuance of duplicate; fee

54:5-52.1. Destruction, loss of tax title certificate; issuance of duplicate; fee  1. In case of the destruction or loss of a tax title certificate which was issued by any municipality in this State at a tax sale held in that municipality, the collector of taxes, the receiver of taxes, or the person lawfully charged with the collection of taxes in said municipality shall issue and execute a new certificate of tax sale in place of the one which has been destroyed or lost; provided, he or she shall have been duly authorized so to do by a resolution of the governing body of the said municipality. There shall appear on the new certificate a statement that it is a duplicate of the original one which was destroyed or lost and the date of said original certificate and the date of the tax sale upon which it was issued and the name and title of the officer who issued same. The municipality may charge a fee not to exceed $100 for such a duplicate certificate. L.1940,c.90,s.1; amended 1997, c.99, s.8.
NJ Rev Stat § 54:5-52.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-52.2 - Duplicate certificate not to affect time limit for redemption

54:5-52.2. Duplicate certificate not to affect time limit for redemption  The time limit within which the right to redeem from any such tax sale in which a duplicate certificate has been issued shall be the same as though the original certificate had not been destroyed or lost. L.1940, c. 90, p. 220, s. 2.
NJ Rev Stat § 54:5-52.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-52.3 - Effect of duplicate certificate; cancellation on finding of original

54:5-52.3. Effect of duplicate certificate; cancellation on finding of original  The said duplicate certificate shall be valid and effectual to all intents and purposes as though it were the original; and in the event the original certificate is thereafter found the same shall be cancelled forthwith by the proper officer of the municipality. L.1940, c. 90, p. 220, s. 3.
NJ Rev Stat § 54:5-53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-53 - Lapse of time not to bar proceedings to enforce lien

54:5-53. Lapse of time not to bar proceedings to enforce lien  The lapse of time shall not bar a proceeding to enforce a municipal lien, but where an interested person claims the lien has been paid and satisfied, the lapse of twenty years shall afford a presumption of payment, which may be rebutted by proof to the contrary.
NJ Rev Stat § 54:5-53.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-53.2 - Cancellation of certificate of sale; certificate of redemption

54:5-53.2. Cancellation of certificate of sale; certificate of redemption  Upon redemption of said lands from said tax sale as aforesaid, the owner thereof shall be entitled to have, upon demand, the certificate of tax sale, duly receipted for cancellation, or a certificate of redemption thereof, duly executed, to the end that said certificate of tax sale may be canceled of record in the manner prescribed by law. L.1942, c. 54, p. 292, s. 2.
NJ Rev Stat § 54:5-54 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-54 - Right of redemption by owner, person having interest.

54:5-54 Right of redemption by owner, person having interest.  54:5-54. Except as hereinafter provided, the owner, his heirs, holder of any prior outstanding tax lien certificate, mortgagee, or occupant of land sold for municipal taxes, assessment for benefits pursuant to R.S.54:5-7 or other municipal charges, may redeem it at any time until the right to redeem has been cut off in the manner in this chapter set forth, by paying to the collector, or to the collector of delinquent taxes on lands of the municipality where the land is situate, for the use of the purchaser, his heirs or assigns, the amount required for redemption as hereinafter set forth. The tax collector shall provide to any party entitled to redeem a certificate pursuant to this section two calculations of the amount required for redemption within a calendar year at no cost. The governing body of a municipality may, by ordinance, require a fee not to exceed $50 for each subsequent calculation requested of the tax collector. A request for a redemption calculation shall be made in writing to the tax collector. amended 1974, c.91, s.2; 1994, c.32, s.8; 1997, c.190, s.4; 2009, c.320, s.10.
NJ Rev Stat § 54:5-54.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-54.1 - Redemptions through tax collector's office; exceptions.

54:5-54.1 Redemptions through tax collector's office; exceptions.  14. All redemptions shall be made through the tax collector's office, unless authorized by court order or pursuant to federal bankruptcy law. Any lienholder who knowingly causes a redemption to be made outside a tax collector's office in violation of this section shall forfeit the tax sale certificate to the redeeming party. L.2009, c.320, s.14.
NJ Rev Stat § 54:5-55 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-55 - Delivery of certificate of redemption; record.

54:5-55 Delivery of certificate of redemption; record.  54:5-55. The collecting officer on receiving payment in full shall execute and deliver to the person redeeming a certificate of redemption which may be recorded with the register of deeds, or if there is no register, with the county clerk. The county clerk or register, as the case may be, shall, on request, note on the record of the original certificate of sale a reference to the record of the certificate of redemption, and shall be entitled therefor to the same fees as provided respectively for the cancellation of mortgages and for the record of discharges thereof, or, at the option of the person redeeming, the collecting officer shall procure and deliver to the owner the certificate of sale receipted for cancellation by indorsement in the same manner required by law to satisfy or cancel a mortgage, whereupon the record of the certificate of sale shall be canceled by the county clerk or register, as the case may be, in the same manner and for the same fees as in the case of mortgages. Amended 1997, c.190, s.5.
NJ Rev Stat § 54:5-57 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-57 - Notice to purchaser, payment of redemption moneys.

54:5-57 Notice to purchaser, payment of redemption moneys.  54:5-57. The collecting officer shall at once, on receipt of the redemption money, mail notice thereof to the purchaser, if his address can be ascertained, and shall pay all redemption moneys to him or his assigns on his surrender of the certificate of sale and compliance with the provisions of section 54:5-55 of this title.Amended 1997, c.190, s.6.
NJ Rev Stat § 54:5-57.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-57.1 - Unclaimed redemption monies.

54:5-57.1 Unclaimed redemption monies.  13. In the event that the owner of a tax lien shall fail to surrender a tax sale certificate within five years of being notified of redemption pursuant to R.S.54:5-57, the unclaimed redemption monies shall escheat to the municipality. The provisions of this section shall apply to any redemption monies being held by a tax collector on or after the effective date of P.L.2009, c.320 (C.54:5-20.1 et al.). L.2009, c.320, s.13.
NJ Rev Stat § 54:5-58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-58 - Amount required to redeem

54:5-58. Amount required to redeem  54:5-58. The amount required to redeem within 10 days from and including the date of sale, unless a tax sale certificate has been duly issued during the 10-day period, shall be the sum paid at the sale, with interest from the date of sale at the rate of redemption for which the property was sold. After 10 days from the date of sale including the date of sale as the first day, or after issuance of the tax sale certificate during the 10-day period, the amount required for redemption shall be that amount plus the expenses incurred by the purchaser as hereinafter provided, and subsequent municipal liens, as provided in sections 54:5-59 and 54:5-60 of this Title. Where, because of municipal fiscal restrictions imposed upon the tax collector, the transmission of the redemption sum to the purchaser is dependent upon the approval of the governing body, or other officer, of the municipality, such interest shall be computed to the time when such governing body or officer may next act with respect thereto. Amended 1965, c.187, s.4; 1997, c.99, s.10.
NJ Rev Stat § 54:5-59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-59 - Amount required for redemption

54:5-59. Amount required for redemption  If the certificate of sale is held by the municipality, the amount required for redemption shall include all subsequent municipal liens, except so much of the taxes for the year in which the redemption is made as are not delinquent as of the date of redemption under the provisions of R.S. 54:4-66, with interest thereon at the rate chargeable by the municipality on delinquent taxes and costs; but with the consent of the governing body, redemption may be made in installments. The first installment shall include all past due taxes with interest thereon, all costs required to be paid upon redemption, and all installments of assessments past due, together with interest on the assessments to the date of the payment of the installment. The balance of the assessments shall be paid in such installments and at such times as they would have been payable but for a default in payment thereof, or for such sale for unpaid taxes or assessments. After the payment of the first installment, the municipality shall not assign the certificate or take any action to cut off or foreclose the right of redemption so long as the installments shall be paid when due and no default shall exist in the payment of municipal liens accruing subsequent to the date of the payment of the first installment. If redemption is made after the claim of the municipality under any sale for the enforcement of the taxes or other municipal liens or charges has been apportioned, the amount required for redemption shall be the charge or charges as apportioned to the subdivision being redeemed, with interest and costs, including all subsequent municipal liens thereon, with interest from the date of such apportionment.  Amended by L. 1979, c. 143, s. 1, eff. July 6, 1979; L. 1986, c. 168, s. 1, eff. Dec. 4, 1986.
NJ Rev Stat § 54:5-60 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-60 - Amount required if certificate is not held by municipality

54:5-60. Amount required if certificate is not held by municipality  54:5-60. If the certificate of sale is not held by the municipality, the amount required for redemption shall include all sums for subsequent taxes, municipal liens and charges, and interest and costs thereon, actually paid by the holder of the tax title or his predecessor therein, together with interest on the amount so paid at the rate or rates chargeable by the municipality, provided the holder of such title shall have made and filed with the collecting officer an affidavit showing the amount of such payment, which affidavit may be taken before such officer. Amended 1997, c.99, s.11.
NJ Rev Stat § 54:5-61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-61 - Holder of tax title entitled to expenses; limitation

54:5-61. Holder of tax title entitled to expenses; limitation  54:5-61. The holder of the tax title shall be entitled to fees and expenses in ascertaining the persons interested in the premises sold, but such fees and expenses shall not exceed in all the sum of twelve dollars, and the holder shall also be entitled for his expenses, to such sums as he may have actually paid for recording the certificate. In addition, and upon compliance with the provisions of R.S.54:5-62 the holder shall also be entitled for his expenses, to such sums as he may have actually paid for necessary advertising in a newspaper under this chapter and fees for services of notices necessarily and actually served. Such fees and expenses shall be separate, apart from and in addition to those fees permitted under section 7 of P.L.1965, c.187 (C.54:5-97.1) and R.S.54:5-98. Upon redemption in accordance with R.S.54:5-58, R.S.54:5-59 and R.S.54:5-60 the holder of the tax title shall be entitled to collect from the owner or other persons having a right of redemption pursuant to R.S.54:5-54, additional sums in accordance with the following schedule: When the tax title certificate amount shall exceed the sum of two hundred dollars, the holder, upon redemption of the tax title shall be entitled to collect from the owner or other person having an interest in the lands an additional sum equal to two per cent of the amount so paid for the tax title certificate. When the tax title certificate amount shall exceed the sum of $5,000, such additional sum shall be equal to 4% of such amount paid; and when the tax title certificate amount exceeds $10,000, such additional sum shall be equal to 6% of such amount paid. This section shall also apply to all existing tax title certificates held by municipalities on the effective date of P.L.1991, c.75. Amended 1991, c.75, s.48; 1994, c.32, s.9; 2001, c.72, s.1.
NJ Rev Stat § 54:5-62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-62 - Conditions for collection of fees, expenses

54:5-62. Conditions for collection of fees, expenses  54:5-62. No such fees or expenses incurred pursuant to R.S.54:5-61, shall be collectible, unless such redemption is made by payment to the collecting officer and unless the holder of the tax title shall have made and filed with such collecting officer affidavits showing the amount or amounts of such expenses actually disbursed or incurred, affidavits of service, including copies of the notices served, and certificates of the searches made in the form of an abstract of title covering a period of not less than twenty years. Amended 1941, c.84; 2001, c.72, s.2.
NJ Rev Stat § 54:5-63 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-63 - Fee for serving notice upon person having interest in property

54:5-63. Fee for serving notice upon person having interest in property  When any title, interest, lien, claim, equity of redemption or other legal or equitable right remains in any person after the sale or conveyance of a lot or tract of real estate or any right therein by a municipality or municipal office under a law authorizing the sale or conveyance, and notice is given to such person in accordance with such law, the person serving the notice shall be entitled to receive one dollar per lot for each notice necessarily served.
NJ Rev Stat § 54:5-63.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-63.1 - Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture

54:5-63.1. Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture  Any holder of a tax sale certificate, excepting any municipal corporation, his agent, servant, employee or representative, who knowingly charges or exacts any fee or charge in connection with the redemption of any tax sale certificate owned by him, in excess of the amounts permitted by chapter five of Title 54 of the Revised Statutes, shall forfeit such tax sale certificate to the person who was charged such excessive or unlawful fee and the person paying such unlawful charge shall become vested with all the right, title and interest of such tax sale certificate holder in and to such tax lien. In addition thereto the person aggrieved shall have a right of action to recover back the full amount paid by him to such tax lien holder, by an action at law in any court of competent jurisdiction. The collection of any excessive charge or fee in connection with the redemption or assignment of a tax sale certificate shall be deemed prima facie evidence of the fact that such tax sale certificate holder did knowingly charge and exact such excessive fee or charge within the intent of this act. L.1941, c. 83, p. 195, s. 1.
NJ Rev Stat § 54:5-64 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-64 - Revival and continuance of certain liens

54:5-64. Revival and continuance of certain liens  Any lien which may have lapsed prior to March fourth, one thousand nine hundred and eighteen, by reason of delay in enforcement and which was revived by section fifty-seven of the act entitled "An act concerning unpaid taxes, assessments and other municipal charges on real property, and providing for the collection thereof by the creation and enforcement of liens thereon (Revision of 1918)," approved March fourth, one thousand nine hundred and eighteen, shall continue in effect to the end that it may be enforced under the provisions of this chapter, but such revival and continuance shall not operate as against any person who has acquired an interest in the property for value subsequent to such lapse, and without notice of the claim of the municipality.
NJ Rev Stat § 54:5-65 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-65 - Installment redemption; resolution

54:5-65. Installment redemption; resolution  A municipality holding a tax sale lien may provide by resolution, general or special, as to any one or more specific parcels of property, for the redemption of the lien by installment payments. The resolution may be amended, altered or supplemented from time to time.