reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-75 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer.

54:4-75 Payment by municipality of school moneys to board secretary or treasurer.  54:4-75. For the purpose of this section: "School tax due" or "tax due" means the amount so assessed less the school district's proportionate share of the property taxes no longer owed by the municipality pursuant to the blue acres property tax exemption established by subsection b. of section 1 of P.L.2013, c.261 (C.54:4-3.3g) and less any applicable credit established by subsection e. of section 1 of P.L.2013, c.261 (C.54:4-3.3g). The governing body of each municipality shall pay over to the board secretary or treasurer of school moneys, as appropriate, in the case of school districts in which appropriations for school purposes are made by the inhabitants of the school district, within forty days after the beginning of the school year, twenty per centum (20%) of the moneys from school tax due, and thereafter, but prior to the last day of the school year, the balance of the moneys from school tax due for school purposes in such amounts as may be requested from time to time by the Board of Education, within thirty days after each request. The Board of Education shall not request any more money at any one time than shall be required for its expenditures for a period of eight weeks in advance; provided, however, that the Board of Education may at any time, but not earlier than fifteen days prior to the beginning of the school year, request sufficient moneys to meet all interest and debt redemption charges maturing during the first forty days of the school year. The governing body may make payments of such moneys in advance of the time and in excess of the amounts required by this section. Notwithstanding provisions of this section to the contrary, in those years when the third installment of property taxes has been determined by the tax collector to be due after August 10, the installment shall be due no later than five days after the twenty-fifth day from when the tax bill was mailed or otherwise delivered pursuant to subsection a. of R.S.54:4-64, but no later than September 1. amended 1944, c.46; 1952, c.274; 2007, c.62, s.37; 2010, c.39, s.36; 2013, c.261, s.4.
NJ Rev Stat § 54:4-76 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-76 - Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.

54:4-76 Payment of taxes due by municipality, county; borrowing permitted, interest; waiver.  54:4-76. a. The governing body of the municipality or the county shall cause the county tax due, as calculated pursuant to R.S.54:4-74, and other county taxes levied, school tax due, as calculated pursuant to R.S.54:4-75, taxes due to other taxing districts, and State taxes to be paid as and when due for payment. If there shall not be sufficient funds in the treasury available for such payments, the governing body shall immediately borrow sufficient money and pay such taxes due. The board of chosen freeholders of each county may by resolution fix the rate of discount to be allowed for the payment to the county treasurer of county taxes previous to the date on which they will become due for payment. The rate so fixed shall not exceed six percent per year, and shall be allowed only in case of payment on or before the thirtieth day previous to the date on which said taxes will become due for payment to the county treasurer. On any part of the taxes payable to the county treasurer and on any part of the taxes payable to the State by the county treasurer, which shall remain unpaid after the time within which they are required to be paid by this chapter, the taxing district or county in arrears shall pay to the county or State, as the case may be, interest at the rate of six percent per year upon the delayed payment.  b. Notwithstanding the provisions of subsection a. of this section, the board of chosen freeholders of a county may, by resolution, waive the interest that a municipality is required to pay to the county pursuant to that subsection on any unpaid property taxes due and owing to the county by a municipality if the municipality adopted an extended interest-free period pursuant to subsection a. of section 1 of P.L.2020, c.34 (C.52:27D-18.4), and a public health emergency, pursuant to the "Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.), or a state of emergency, pursuant to P.L.1942, c.251 (C.App.A.9-33 et seq.), or both, has been declared by the Governor and is in effect. A waiver adopted by a county pursuant to this subsection shall expire 30 days after the end of the municipality's extended interest-free period. amended 1940, c.21; 2013, c.261, s.5; 2020, c.34, s.11.
NJ Rev Stat § 54:4-77 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-77 - State taxes; payment by county

54:4-77. State taxes; payment by county  The county treasurer shall pay the state taxes assessed in the taxing districts of his county to the state treasurer on or before December twentieth in each year.
NJ Rev Stat § 54:4-78 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-78 - Enforcement of payment of personal taxes

54:4-78. Enforcement of payment of personal taxes  The collector shall, in person or by deputy, after the date when the last installment of the taxes for such year are due and delinquent, enforce the payment of all taxes on personal property and dog taxes by distress and sale of any of the goods and chattels of the delinquent in the State. Amended by L.1944, c. 134, p. 365, s. 1; L.1953, c. 74, p. 988, s. 1; L.1967, c. 153, s. 2, eff. July 10, 1967.
NJ Rev Stat § 54:4-79 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes

54:4-79. Arrest and imprisonment for nonpayment of personal taxes  If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent and unless the tax is at once paid with costs, deliver him to the sheriff or jailer of the county, to be kept in close and safe custody until payment be made of the amount due on the taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate. Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.
NJ Rev Stat § 54:4-80 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector

54:4-80. Warrant for distress or imprisonment; deputies; liability of collector  A copy of the entry of the tax assessed against the delinquent, certified by the collector to be a copy truly taken from his duplicate, shall be a sufficient warrant for the distress and sale or arrest and imprisonment authorized by sections 54:4-78 and 54:4-79 of this title. The authority of a person to act as deputy shall be conferred by the collector in writing upon said copy of the tax entry and signed by the collector. The collector shall not be liable for deficiencies in collection happening without any neglect, fraud or default on his part. Failure to arrest and imprison any delinquent shall not be deemed neglect or default in the performance of his official duties.
NJ Rev Stat § 54:4-81 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-81 - Certificate of commitment; certificate of release

54:4-81. Certificate of commitment; certificate of release  The collector who commits a person to jail shall give the sheriff or jailer thereof a certificate, signed by him, stating that he has committed the person for nonpayment of his tax, and for want of goods and chattels whereof to make a distress, and setting forth the amount of tax and costs. Upon the payment of the amount due to the collector, he shall give a certificate stating that the tax and costs have been paid, and directing his release from custody and upon delivery of such certificate to the sheriff or jailer he shall forthwith release the person named therein from imprisonment.
NJ Rev Stat § 54:4-82 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-82 - Hearing on debtor's ability to pay

54:4-82. Hearing on debtor's ability to pay  54:4-82. Upon presentation of an application setting forth that the applicant is in the custody of the sheriff or jailer of the county for the nonpayment of a tax, that he applies for his discharge and is without sufficient goods and chattels whereof to make a distress and without means of payment of the tax and costs, the Superior Court shall thereupon direct the sheriff or jailer to cause the applicant to be brought before it for examination and for the hearing of the application. Notice of the application, and of the time appointed for the hearing thereof, shall be given to the legal representative of the municipality wherein the tax was levied, who may be heard in relation to the application. After the examination of the applicant and the hearing, the court may order his discharge, or order his release upon condition that he shall pay the tax and costs assessed against him in such manner as the circumstances of the case shall warrant. A person released upon condition that he shall pay the tax and costs, who shall violate the condition of the order releasing him, may be taken into custody and kept in confinement until the tax and costs are paid.  Amended 1953,c.51,s.24; 1991,c.91,s.505.
NJ Rev Stat § 54:4-83 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-83 - Limit to imprisonment for dog tax

54:4-83. Limit to imprisonment for dog tax  A person committed for the nonpayment of a dog tax shall not be detained in jail for more than fourteen days.
NJ Rev Stat § 54:4-84 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-84 - Advertisement and sale of personal property for taxes

54:4-84. Advertisement and sale of personal property for taxes  When goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property to be sold, the name of the delinquent and the amount of his tax in default, at least five days previous to the day of sale, by advertisement posted in at least five public places in the taxing district where the sale is to be made. The sale shall be at public auction and, if practicable, no more property shall be sold than is sufficient to pay the tax, interest and costs due. Any surplus shall be returned to the owner. If there shall be no purchaser for the goods and chattels exposed for sale, they may be purchased for the benefit of the taxing district by an authorized officer.
NJ Rev Stat § 54:4-85 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-85 - Collector's fees

54:4-85. Collector's fees  The collector shall be entitled to and shall receive the following fees: or serving warrant or notice thereof ..................... $ .50 For levying ............................................... .75 For advertising sale ...................................... .50 For selling ............................................... 1.00 For making an arrest ...................................... .50nd in addition thereto such per cent of the amount of taxes collected, not exceeding five per cent, as the governing body shall fix by resolution, all of which shall be added to and collected with the tax.
NJ Rev Stat § 54:4-86 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-86 - Further action to collect tax due; collector of arrears; bond

54:4-86. Further action to collect tax due; collector of arrears; bond  If a sufficient amount shall not be realized by the first distress and sale, the collector may make further seizures and sales from time to time in the same manner, and the governing body may, after the collector has made his return of uncollected taxes, appoint by resolution some person other than the collector to be collector of arrears and to make the distress and sale or arrest and imprisonment. The resolution shall name the delinquents and the amounts to be made either specifically or by reference to the collector's list or other specific list thereof, on file with the clerk, and the body shall fix the amount of and approve the bond for the faithful performance of his duties which the collector of arrears shall give with sureties before he shall act.
NJ Rev Stat § 54:4-87 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-87 - Collectors of arrears; powers and duties

54:4-87. Collectors of arrears; powers and duties  The collector of arrears shall have the same powers, and shall receive the same compensation, except as hereinafter provided, and be subject to the same liabilities with respect to delinquent taxes as the collector, and shall account to the body appointing him. He shall pay the money collected within sixty days after his appointment to the collector who shall give proper credit therefor on the duplicate to the delinquents, but shall have no commission on the collection, and shall have no power to collect from taxpayers the delinquent taxes referred to the collectors of arrears during such term of sixty days. The collector shall deliver to the collector of arrears a copy of the tax entry against each delinquent certified by the collector to be a true copy taken from his duplicate, which shall be a sufficient warrant to the collector of arrears for his collection, distress, sale, arrest and imprisonment.
NJ Rev Stat § 54:4-88 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable

54:4-88. Collector of arrears; no compensation in certain cases; appointment revocable  No person appointed collector of arrears under section 54:4-86 of this title shall receive compensation for the payment of taxes in arrears where such taxes shall be paid as a result of litigation instituted by or on behalf of the taxing district, except the distress, sale or imprisonment proceedings provided by sections 54:4-84 to 54:4-87 of this title. The appointment of such person shall not prevent the governing body of the taxing district from directing the collection of any particular delinquent taxes by the law officer of the taxing district. The appointment of such person as collector of arrears shall be subject to revocation by the governing body at any time.
NJ Rev Stat § 54:4-90 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-90 - Sale of timber on unimproved, untenanted and other land

54:4-90. Sale of timber on unimproved, untenanted and other land  When delinquent taxes are assessed upon unimproved or untenanted land, or on land tenanted by one unable to pay the tax, the collector shall, in person or by deputy, levy the tax by distress and sale of so much of the timber, wood, herbage, or other vendible property of the owner on the premises as will be sufficient to pay the tax with costs. Notices of the sale shall be put up in five of the most public places in the taxing district at least thirty days before the sale, and published at least four weeks successively, once in each week, setting forth the name of the delinquent, the amount of the tax, the day and hour of the sale, which shall be between the hours of twelve and five, and the place, which shall be on the premises. The advertisement shall be published in a newspaper circulating within the taxing district. The purchaser, for the space of two months next after the sale and no longer, may enter on the premises to sever and carry away the property purchased.
NJ Rev Stat § 54:4-91 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-91 - Collector's annual statement of receipts

54:4-91. Collector's annual statement of receipts  54:4-91. Prior to the 60th day after the close of the preceding fiscal year of the municipality, annually, in all taxing districts, the collector shall file with the treasurer or chief financial officer of the taxing district and with the governing body thereof, a statement of the amount of his receipts during the preceding year, and of the amount of taxes added to the preceding year's assessment, taxes of the preceding year abated or canceled and taxes of the preceding year remaining unpaid at the end of said year. Such statement shall be in such form as may be prescribed by the Director of the Division of Local Government Services.  Amended 1944,c.115,s.1; 1991,c.75,s.40.
NJ Rev Stat § 54:4-91.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-91.1 - Collector's list of delinquent taxes believed not collectible

54:4-91.1. Collector's list of delinquent taxes believed not collectible  On or before May first annually, or in municipalities which operate on the State fiscal year, on or before November 1 annually, the collector shall file with the governing body, and in addition thereto he may, from time to time, file with the governing body, a list in duplicate of delinquent taxes which he believes are not collectible by reason of a fictitious, double or other palpably erroneous assessment or in the case of poll taxes, dog taxes or taxes on personal property, by reason of the removal, absence, death or insolvency of the taxpayer. Such list shall set forth the name of the delinquent if it appears on the tax rolls, the amount due from each delinquent, the type of tax assessed, the period for which the tax was levied and if the tax is upon real property, a description of the property assessed, and in each case the reason why the collector believes that such tax is not collectible.  L.1944, c.115, p. 318, s.2; amended 1991,c.75,s.41.
NJ Rev Stat § 54:4-91.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-91.2 - Release of collector; cancellation of uncollectible taxes

54:4-91.2. Release of collector; cancellation of uncollectible taxes  The governing body, within sixty days after the filing of any such delinquent list, shall examine such list and, on being satisfied that any of the taxes so listed are not collectible, it shall, by resolution, release the collector from the collection thereof and order the same canceled. L.1944, c. 115, p. 318, s. 3.
NJ Rev Stat § 54:4-91.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-91.3 - Effective date

54:4-91.3. Effective date  This act shall take effect July first, one thousand nine hundred and forty-four. L.1944, c. 115, p. 318, s. 4.
NJ Rev Stat § 54:4-95 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-95 - List of delinquents published; cost charged

54:4-95. List of delinquents published; cost charged  In cities of the first class the comptroller, and in all other municipalities the officer charged with the duty of the collection of taxes, shall annually, in the month of January unless otherwise directed by vote of one more than a majority of the governing body, publish a list of the names of all delinquents for personal taxes and the amounts due, in a newspaper published in the municipality, or where none is published therein a newspaper circulating in the municipality, and a second publication of the list shall be made two weeks after the first, omitting the names of those who have paid the tax in the interval. Ten cents per name for each insertion shall be paid to the publisher and added to the tax.
NJ Rev Stat § 54:4-96 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-96 - Taxes exceeding value of realty; adjustment and settlement

54:4-96. Taxes exceeding value of realty; adjustment and settlement  When taxes or assessments, or both, levied and assessed against real property are in arrears and unpaid and the owner of the real property or other person having an interest therein shall make application in writing to the governing body of the municipality in which the property is situate for a revision, adjustment and reduction of the taxes or assessments, or both, and the governing body shall determine that the sum of the taxes or assessments, or both, and the interest due thereon is greater in amount than the value of the real property upon which they were levied, assessed and fixed, the governing body may fix and determine an amount to be accepted by the municipality in full satisfaction of the taxes or assessments, or both, and the interest accrued thereon. If, within thirty days from the date of that determination, the petitioner shall pay to the collector of taxes or other proper officer of the municipality the amount so fixed and determined, it shall be accepted in full satisfaction of all such taxes, assessments and interest thereon. The collector or other proper municipal officer shall forthwith enter on his records the sum as in full payment, satisfaction and discharge of such taxes, assessments and interest, and they shall cease to be a lien upon the real property on which they were levied or assessed. If the sum so fixed and determined is not paid within thirty days after the determination by the governing body, all proceedings under this section shall be without force and effect.
NJ Rev Stat § 54:4-97 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-97 - Settlement of unpaid taxes by city when lien is questioned

54:4-97. Settlement of unpaid taxes by city when lien is questioned  In a city where taxes or assessments or both, levied and assessed upon or on account of real or personal property remain unpaid, and the lien of the city for those taxes and assessments is questioned, impaired or in litigation, the board having control of the finances thereof may, upon application and petition in writing presented to it by or on behalf of a person interested in the property, make a revision, alteration, adjustment or settlement of the taxes or assessments, or both, so levied, assessed and remaining unpaid, and the interest and penalties thereon, and fix and determine an amount to be accepted by the city in full satisfaction thereof.
NJ Rev Stat § 54:4-98 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-98 - Action when payment is made; cancellation of record

54:4-98. Action when payment is made; cancellation of record  When any such revision, alteration, adjustment or settlement of taxes or assessments, or both, and the interest or penalties thereon shall be made, and the person making the application shall, within thirty days after such revision, alteration, adjustment or settlement, pay the amount fixed or determined by the revision, alteration, adjustment or settlement, the tax collector or such person as may be authorized by law to receive them, shall make and deliver to the person so paying them a receipt therefor, and shall forthwith cancel the record of the taxes or assessments, or both, together with all interest and penalties which may have accrued thereon. The taxes or assessments, or both, together with all interest and penalties which may have accrued thereon, shall thereupon cease to be a lien upon the real estate upon which they were levied or assessed, or to affect the personal property or its owner, and shall be deemed to have been fully paid, satisfied and discharged.