reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-104.29 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.29 - Short title

54:5-104.29. Short title  This act shall be known as the In Rem Tax Foreclosure Act (1948). L.1948, c. 96, p. 534, s. 1.
NJ Rev Stat § 54:5-104.30 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.30 - Definitions.

54:5-104.30 Definitions.  2. When used in the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.): (a) "Municipality" shall mean every taxing district having the power to assess and collect taxes. (b) "Tax Collector" or "collector" shall mean the officer of the municipality charged by law with the duty of collecting general land taxes and the enforcement of tax liens. (c) "County recording officer" shall mean the county officer in whose office deeds are recorded for the county in which the land affected by a proceeding under this act is located. (d) "Land" or "lands" shall mean and include all real property. (e) "Tax liens" shall mean all liens for general land taxes, and for all other municipal taxes which are liens on land, together with accrued interest, penalties and costs of collection thereon heretofore existing or hereafter arising pursuant to any law. (f) "Tax lien title" shall mean the title derived from a sale according to law to satisfy any tax lien and evidenced by a tax sale certificate. (g) "Person" or "persons" shall mean an individual, a corporation, an association, a municipal corporation, a body corporate and politic, a governing body of a municipality, or a governmental agency, and the singular may include the plural. (h) "Abandoned property certificate holder" means a person authorized to file an action pursuant to subsection b. of R.S.54:5-86. L.1948, c.96, s.2; amended 2015, c.16, s.2.
NJ Rev Stat § 54:5-104.31 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.31 - Construction as remedial legislation.

54:5-104.31 Construction as remedial legislation.  3. The In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.) shall be liberally construed as remedial legislation to encourage the barring of rights of redemption, and is an alternate and additional remedy to any other remedy provided by law, and shall apply to certificates of tax sales heretofore or hereafter issued and held by a municipality or an abandoned property certificate holder. L.1948, c.96, s.3; amended 2015, c.16, s.3.
NJ Rev Stat § 54:5-104.32 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.32 - In rem proceedings.

54:5-104.32 In rem proceedings.  4. Any municipality or abandoned property certificate holder may proceed, In Rem, pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), similarly to bar rights of redemption, after said certificate has been recorded in the office of the county recording officer. Neither the foreclosure nor the recording of any such judgment or certificate shall be construed to be a sale, transfer, or conveyance of title or interest to the subject property under the provisions of the "Uniform Voidable Transactions Act," R.S.25:2-20 et seq.  L.1948, c.96, s.4; amended 1994, c.32, s.15; 2015, c.16, s.4; 2021, c.92, s.25.
NJ Rev Stat § 54:5-104.32a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.32a - Right of state or county to foreclose

54:5-104.32a. Right of state or county to foreclose  In any case in which any municipality has conveyed to the State of New Jersey or a county thereof its right, title and interest in any real property, acquired through the purchase of any tax sale certificate covering said real property, the State or the county may, in the name of the municipality, foreclose the rights of redemption of said real property from tax sales, in the name of the municipality but for the use of the State or the county, as the case may be, under the In Rem Tax Foreclosure Act, 1948. L.1964, c. 39, s. 2. Amended by L.1974, c. 22, s. 2, eff. April 25, 1974.
NJ Rev Stat § 54:5-104.32b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.32b - Proceedings by state or county

54:5-104.32b. Proceedings by state or county  The proceeding shall be begun in the name of the municipality for the use of the State or the county, without the adoption of any resolution by the governing body of the municipality to foreclose any such tax sale certificate, and shall proceed in the same manner as is provided in such In Rem Tax Foreclosure Act and the Rules of the Supreme Court governing such proceeding, in the case in which the proceedings are brought and prosecuted by the municipality for its own use and if a judgment barring the rights of redemption and foreclosing all prior or subsequent alienations and descents of the lands and encumbrances thereon, is entered thereon, it shall adjudge an absolute and indefeasible estate in fee simple in the lands therein described, to be vested in the State or the county, as the case may be, and such judgment shall be binding and final upon all persons in the same manner as though it was entered in favor of the municipality for its own use. L.1964, c. 39, s. 3. Amended by L.1974, c. 22, s. 3, eff. April 25, 1974.
NJ Rev Stat § 54:5-104.33 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.33 - No personal judgment shall be entered

54:5-104.33. No personal judgment shall be entered  In any proceeding under this act no personal judgment shall be entered against any person. L.1948, c. 96, p. 535, s. 5. Amended by L.1953, c. 51, p. 902, s. 58.
NJ Rev Stat § 54:5-104.34 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.34 - Time for institution of action.

54:5-104.34 Time for institution of action.  6. No action may be instituted by a municipality under the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), on any tax sale certificate unless: a. More than six months have expired from the date of the tax sale out of which any such certificate arose; and b. All or any portion of the general land taxes levied and assessed against the land for 21 months next preceding the commencement of the action, other than those subject to payment by installments authorized by a resolution adopted pursuant to R.S.54:5-65, remains unpaid. Such action on a tax sale certificate may include the lien for unpaid taxes, utility liens or any other municipal liens in conjunction with or independent of one another. L.1948, c.96, s.6; amended 1953, c.51, s.59; 1968, c.464; 1974, c.91, s.5; 1995, c.326, s.2; 2015, c.16, s.5.
NJ Rev Stat § 54:5-104.35 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.35 - Resolution by governing body

54:5-104.35. Resolution by governing body  The governing body of any municipality may, from time to time, determine, by resolution, to foreclose any of the tax sale certificates held by it, by the summary proceedings In Rem provided by this act. Such resolution shall list the lands against which such proceedings shall be instituted. Such list, to be known as the "tax foreclosure list," shall be prepared and certified by the tax collector. It shall schedule the lands and certificates in numerical sequence, and shall contain the following information: (a) Schedule number. (b) Description of the land as it appears on the tax duplicate and in the certificate of tax sale. (c) Serial number, or, if no serial number, other identification of the certificate of tax sale. (d) Date of tax sale. (e) Book and page or date and instrument number of the record of the certificate in the office of the county recording officer if such certificate has been recorded at the time of the adoption of such resolution, and the prior recording of the tax certificate shall not be a prerequisite to the adoption of the resolution. (f) The amount of the sale as set forth in the certificate. (g) The amount of all tax liens accruing subsequent to the tax sale, including interest, penalties and costs. (h) The amount required to redeem. (i) The name of the person appearing as the owner of the land to be affected by the foreclosure proceedings as it appears on the last tax duplicate of the municipality, or the word "unknown" if no name appears thereon. L.1948, c. 96, p. 535, s. 7. Amended by L.1953, c. 147, p. 1360, s. 1.
NJ Rev Stat § 54:5-104.36 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.36 - Jurisdiction

54:5-104.36. Jurisdiction  The Superior Court shall have jurisdiction to give full relief, in rem, as prescribed in this act. L.1948, c. 96, p. 536, s. 8. Amended by L.1953, c. 51, p. 902, s. 60.
NJ Rev Stat § 54:5-104.37 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.37 - Fees to be paid on institution of action

54:5-104.37. Fees to be paid on institution of action  The fees to be paid to the clerk of the court on the institution of an action shall be twenty-five dollars ($25.00), except when a foreclosure is sought as to more than twenty-five certificates, in which case the clerk shall be entitled to fifty cents ($0.50) for each certificate in excess of twenty-five. L.1948, c. 96, p. 536, s. 9. Amended by L.1953, c. 51, p. 902, s. 61.
NJ Rev Stat § 54:5-104.41 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.41 - Complaint to be filed with tax collector; county recording officer and Attorney-General

54:5-104.41. Complaint to be filed with tax collector; county recording officer and Attorney-General  The plaintiff shall file a copy of the complaint in the offices of the municipal tax collector, the county recording officer and the Attorney-General of the State of New Jersey. L.1948, c. 96, p. 537, s. 13. Amended by L.1953, c. 51, p. 903, s. 65.
NJ Rev Stat § 54:5-104.42 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.42 - Notice

54:5-104.42. Notice  The copy of the complaint filed in the office of the county recording officer and the publication, service and posting of the notice as provided by the Rules Governing the Courts of the State of New Jersey shall be notice to the world including all persons claiming any right, title, interest in or lien upon the land sought to be affected by said complaint, whether or not the names of said persons appear in said complaint, of the institution of said foreclosure proceedings in rem, and that unless said lands be redeemed in the cause as hereinafter provided, the right, title, interest or lien of any such persons and the claim of any or all other persons, whether such right, title, interest, lien or claim has or shall have become vested or shall have arisen or may arise prior to or subsequent to the filing of said complaint, shall be foreclosed and forever debarred and that an indefeasible estate in fee simple in said lands shall be vested in the plaintiff, by the judgment of the said court, as provided in this act. L.1948, c. 96, p. 537, s. 14. Amended by L.1953, c. 51, p. 903, s. 66; L.1979, c. 414, s. 1, eff. Feb. 8, 1980.
NJ Rev Stat § 54:5-104.43 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.43 - Complaint to have effect of notice to State

54:5-104.43. Complaint to have effect of notice to State  The copy of said complaint filed in the office of the Attorney-General of the State of New Jersey shall be notice to the State of New Jersey, including any agency of the State, and any political subdivision thereof having an interest in or lien upon the land to be affected, that such action has been instituted, in rem, against said land. L.1948, c. 96, p. 538, s. 15. Amended by L.1953, c. 51, p. 904, s. 67.
NJ Rev Stat § 54:5-104.44 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.44 - Duties of county recording officers

54:5-104.44. Duties of county recording officers  Upon the filing of such copy of complaint, the county recording officer shall forthwith cause the action to be indexed in the name of all persons appearing in the tax foreclosure list and in the complaint in the same index used for notices of lis pendens, and the filing of said complaint shall be noted in the margin of the record of each certificate of tax sale referred to in said complaint. L.1948, c. 96, p. 538, s. 16. Amended by L.1953, c. 51, p. 904, s. 68.
NJ Rev Stat § 54:5-104.45 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.45 - Fees of county recording officer

54:5-104.45. Fees of county recording officer  The county recording officer for filing and indexing such copy of the complaint and the making of such marginal notation shall be entitled to the same fees to which he would be entitled for the filing, indexing and noting of a Notice of Lis Pendens. L.1948, c. 96, p. 538, s. 17. Amended by L.1953, c. 51, p. 904, s. 69.
NJ Rev Stat § 54:5-104.48 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.48 - Notice to municipality by owners or parties in interest; notice of foreclosure

54:5-104.48. Notice to municipality by owners or parties in interest; notice of foreclosure  At any time after the enactment of this act, any person owning land or holding a mortgage thereon, or any person having a lien or claim thereon, or interest therein, may file with the tax collector of the taxing district wherein such land is located, a notice stating his name, residence and post-office address and a description, as shown in the last tax duplicate of the municipality, of the parcel of land in which such person has an interest, which notice shall continue in effect for a period of five years, unless earlier canceled by such person. A notice of foreclosure shall be served upon such persons and all others, as provided by Rules Governing the Courts of the State of New Jersey. L.1948, c. 96, p. 540, s. 20. Amended by L.1953, c. 51, p. 904, s. 72; L.1979, c. 414, s. 2, eff. Feb. 8, 1980.
NJ Rev Stat § 54:5-104.53 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.53 - Certain omissions no defense

54:5-104.53. Certain omissions no defense  No omission of any of the procedures or actions required by law in relation to levy and assessment shall be a defense or objection to the foreclosure of any tax lien title, unless it be also made to appear to the court that such omission has been prejudicial to the answering defendant. L.1948, c. 96, p. 541, s. 25. Amended by L.1953, c. 51, p. 905, s. 77.
NJ Rev Stat § 54:5-104.58 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.58 - Severance upon filing of answer

54:5-104.58. Severance upon filing of answer  If an action is severed by reason of the filing of an answer as to a parcel or parcels of land, the plaintiff shall be liable for and shall pay to the clerk of said court the fees and costs as in the case of the commencement and prosecution of a new, separate and distinct action. L.1948, c. 96, p. 543, s. 30. Amended by L.1953, c. 51, p. 906, s. 82.
NJ Rev Stat § 54:5-104.59 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.59 - Apportionment, allocation, definition of costs and fees

54:5-104.59. Apportionment, allocation, definition of costs and fees  31. a. All costs and fees in the action shall be equitably apportioned and allocated to the several parcels of land affected by the action, and added to the amount required to redeem.  b. For the purposes of this section "all costs and fees" includes all costs incurred for a standard title search and all reasonable attorney fees incurred in the action.  L.1948,c.96,s.31; amended 1953,c.51,s.83; 1993,c.278,s.1.
NJ Rev Stat § 54:5-104.60 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.60 - Redemption

54:5-104.60. Redemption  Redemption shall be made as provided in section 54:5-98 of the Revised Statutes. L.1948, c. 96, p. 543, s. 32. Amended by L.1953, c. 51, p. 906, s. 84.
NJ Rev Stat § 54:5-104.61 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.61 - Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption

54:5-104.61. Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption  Upon such redemption, the plaintiff or its attorney shall promptly file with the county recording officer a statement setting forth that redemption has been made in respect to any parcel of land described in the petition. The filing of the statement shall operate to discharge the notice hereinbefore provided in section fourteen insofar as the notice relates to the land so redeemed. Any person making such redemption shall be entitled to receive, from the tax collector or other official, a certificate of redemption and a duplicate thereof, and may file such duplicate with the county recording officer, in lieu of, and with the same effect as, a statement of redemption filed by a plaintiff or its attorney, as in this section provided. L.1948, c. 96, p. 544, s. 33. Amended by L.1953, c. 51, p. 906, s. 85.
NJ Rev Stat § 54:5-104.62 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.62 - Right of plaintiff to order of dismissal

54:5-104.62. Right of plaintiff to order of dismissal  The plaintiff shall have the right to an order of dismissal, without notice and without costs, as to any parcel of land affected by any action under this act. The filing of a copy of the order with the county recording officer shall operate as a discharge of the proceedings as to the parcel of land affected thereby. The recording officer shall charge fifty cents ($0.50) for each parcel of land affected by such discharge. L.1948, c. 96, p. 544, s. 34. Amended by L.1953, c. 51, p. 907, s. 86.
NJ Rev Stat § 54:5-104.64 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.64 - Form and effect of judgment

54:5-104.64. Form and effect of judgment  36. (a) The judgment shall give full and complete relief, in accordance with the provisions of this act, and in accordance with any other statutory authority, to bar the right of redemption, and to foreclose all prior or subsequent alienations and descents of the lands and encumbrances thereon, and to adjudge an absolute and indefeasible estate of inheritance in fee simple in the lands therein described, to be vested in the plaintiff. (b) Such judgment shall be binding and final upon all persons having a vested or contingent title or interest in or lien or claim upon or against said lands, including the State of New Jersey, and any agency and political subdivision thereof, and their heirs, devisees and personal representatives, and their, or any of their heirs, devisees, executors, administrators, grantees, assigns or successors in right, title or interest, notwithstanding any infancy or incompetency of such person or persons, and upon all other persons, their heirs, devisees and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assigns or successors in right, title or interest. (c) In the event that any federal statute or regulation requires a judicial sale of the property in order to debar and foreclose a mortgage interest or any other lien held by the United States or any agency or instrumentality thereof, then the tax lien may be foreclosed in the same manner as a mortgage, and the final judgment shall provide for the issuance of a writ of execution to the sheriff of the county wherein the property is situated and the holding of a judicial sale as in the manner of the foreclosure of a mortgage. L.1948,c.96,s.36; amended 1953,c.51,s.88; 1995,c.326,s.3.
NJ Rev Stat § 54:5-104.65 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.65 - Effect of recording judgment.

54:5-104.65 Effect of recording judgment.  37. Upon the recording of a certified copy of such judgment in the office of the county recording officer, the plaintiff shall be seized of an estate in fee simple, in the lands described therein, absolute and free and clear of all liens and encumbrances, in accordance with the terms of said judgment. Neither the foreclosure nor the recording of any such judgment or certificate shall be construed to be a sale, transfer or conveyance of title or interest to the subject property under the provisions of the "Uniform Voidable Transactions Act," R.S.25:2-20 et seq.  L.1948, c.96, s.37; amended 1953, c.51, s.89; 1994, c.32, s.16; 2021, c.92, s.26.
NJ Rev Stat § 54:5-104.66 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.66 - Additional duty of county recording officer; fee

54:5-104.66. Additional duty of county recording officer; fee  Upon the recording of such judgment, the county recording officer shall note, in the margin of each certificate referred to therein, the following: "Judgment recorded on (here insert date) ," for which such recording officer (here insert book and page or instrument number) shall charge thirty-five cents ($0.35) for each notation. L.1948, c. 96, p. 545, s. 38. Amended by L.1953, c. 51, p. 908, s. 90.
NJ Rev Stat § 54:5-104.67 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.67 - Application to reopen judgment

54:5-104.67. Application to reopen judgment  No application shall be entertained to reopen such judgment after three months from the date of the recording thereof in the office of the county recording officer, and then only upon the grounds of lack of jurisdiction or fraud in the conduct of the action. L.1948, c. 96, p. 546, s. 39. Amended by L.1953, c. 51, p. 908, s. 91.
NJ Rev Stat § 54:5-104.68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.68 - Constitutional clause

54:5-104.68. Constitutional clause  If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but such adjudication shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly invalidated in and by such judgment. L.1948, c. 96, p. 546, s. 40.
NJ Rev Stat § 54:5-104.69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.69 - Repealer

54:5-104.69. Repealer  "An act providing for the foreclosure by any municipality of rights of redemption of real property from tax sales and tax lien sales, and supplementing chapter five of Title 54 of the Revised Statutes," approved June twenty-third, one thousand nine hundred and forty-seven (P.L.1947, c. 333), is hereby repealed. L.1948, c. 96, p. 546, s. 41.
NJ Rev Stat § 54:5-104.70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.70 - Certain acts and decrees valid

54:5-104.70. Certain acts and decrees valid  The repeal of said act by this act shall not affect any act done, or proceedings had or pending, and such repeal shall not invalidate any decree made by the Court of Chancery or to be made in any proceedings now pending or anything done under and by virtue of the act hereby repealed. L.1948, c. 96, p. 546, s. 42.
NJ Rev Stat § 54:5-104.71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104.71 - To take effect immediately

54:5-104.71. To take effect immediately  This act shall take effect immediately, but no proceeding hereunder shall be instituted until sixty days after the approval of this act. L.1948, c. 96, p. 546, s. 43.