reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:4-99 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected

54:4-99. Adjustment of past due taxes and interest charges; lien unaffected  The governing body of a municipality may, subject to the provisions of section 54:4-100 of this title, make such abatement, revision, alteration, adjustment and settlement of any past due taxes, assessments and other municipal charges, both of principal and of any and all interest and penalties thereon, as it shall deem equitable and just and be for the best interests of the municipality, but none of the provisions of this section or sections 54:4-100 to 54:4-102 of this title shall in any wise affect or impair the right, title, interest or estate, or the lien of any purchaser, other than such municipality, acquired under any sale made or to be made for past due taxes, assessments or other municipal charges.
NJ Rev Stat § 54:4-100 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-100 - Principal sum not to be abated unless market value exceeded

54:4-100. Principal sum not to be abated unless market value exceeded  No abatement of the principal sum of any such taxes, assessments or other municipal charges shall be made unless the governing body shall be satisfied that the market value of the property in question upon or against which such taxes, assessments or other charges have been levied, is less than such principal sum, or unless such governing body shall be satisfied that the taxes, assessments or other municipal charges are illegal in whole, or in part, or unless the proceedings taken to levy or enforce them are contrary to law. Where the taxes, assessments or other municipal charges concern personal property only, no such abatement shall be made unless the governing body shall be satisfied that the market value of the personal property which is subject to distraint to enforce payment of the said taxes, assessments or other municipal charges is less than the said principal sum. Amended by L.1949, c. 202, p. 668, s. 1.
NJ Rev Stat § 54:4-101 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-101 - Payment required in sixty days

54:4-101. Payment required in sixty days  In case of the abatement or revision of any such taxes, assessments or other municipal charges by the governing body, such abatement or revision shall be null and void unless the amount agreed upon by such governing body to be paid in satisfaction thereof shall be paid within sixty days thereafter.
NJ Rev Stat § 54:4-102 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-102 - Rules and regulations

54:4-102. Rules and regulations  The governing body may adopt such rules as it may deem to be for the best interests of the municipality, subject to the terms hereof, to regulate the application of the provisions of sections 54:4-99 to 54:4-101 of this title and the procedure thereunder.
NJ Rev Stat § 54:4-103 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens

54:4-103. Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens  L.1933, c. 109, p. 217, entitled "An act relating to the collection of delinquent municipal taxes," approved April eleventh, one thousand nine hundred and thirty-three, as amended December fourth, one thousand nine hundred and thirty-three (L.1933, c. 412, p. 1131), saved from repeal. [This act, as amended, provides for the suspension of municipal liens for taxes and assessments, other than water or sewer rents, in arrears on January 1, 1933, and for the payment of such arrearages in monthly or quarterly installments over a five-year period commencing January 1, 1934. The act is available to any municipality passing a resolution adopting its provisions and inures to the benefit of only those taxpayers who paid the first half of their 1933 taxes. Provision is made for enforcement of the liens suspended if prompt payment of any installment of the arrearages is not made.]
NJ Rev Stat § 54:4-104 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens

54:4-104. Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens  L.1934, c. 174, p. 418, entitled "An act relating to the collection of delinquent municipal liens," approved May seventh, one thousand nine hundred and thirty-four, saved from repeal. [This act provides for the suspension of municipal liens for taxes and assessments, other than water or sewer rents, in arrears on January 1, 1934, and further provides for the payment of such arrearages in monthly or quarterly installments over a five-year period commencing August 1, 1934. The act is available to any municipality passing a resolution adopting its provisions and inures to the benefit of only those taxpayers who paid the first half of their 1934 taxes. Provision is made for enforcement of the liens suspended if prompt payment of any installment of the arrearages is not made.]
NJ Rev Stat § 54:4-104.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens

54:4-104.1. Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens  L.1935, c. 42, p. 117, entitled "An act relating to the collection of delinquent municipal liens," approved February twenty-eighth, one thousand nine hundred and thirty-five, saved from repeal. [This act provides for the suspension of municipal liens for taxes and assessments, other than water or sewer rents, in arrears on January 1, 1935, and for the payment of such arrearages in monthly or quarterly installments over a five-year period commencing August 1, 1935. The act is available to any municipality passing a resolution adopting its provisions and inures to the benefit of only those taxpayers who paid the first half of their 1935 taxes. Provision is made for enforcement of the liens suspended if prompt payment of any installment of the arrearages is not made.]
NJ Rev Stat § 54:4-104.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens

54:4-104.2. Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens  L.1936, c. 53, p. 139, entitled "An act relating to the collection of delinquent municipal liens," approved April seventh, one thousand nine hundred and thirty-six, saved from repeal. [This act provides for the suspension of municipal liens for taxes and assessments, other than water or sewer rents, in arrears on January 1, 1936, and further provides for the payment of such arrearages in monthly or quarterly installments over a five-year period commencing August 1, 1936. The act is available to any municipality passing a resolution adopting its provisions and inures to the benefit of only those taxpayers who paid the first half of their 1936 taxes. Provision is made for enforcement of the liens suspended if prompt payment of any installment of the arrearages is not made.]
NJ Rev Stat § 54:4-104.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens

54:4-104.3. Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens  L.1937, c. 40, p. 82, entitled "An act relating to the collection of delinquent municipal liens," approved April twenty-seventh, one thousand nine hundred and thirty-seven, saved from repeal. [This act provides for the suspension of municipal liens for taxes and assessments, other than water or sewer rents, in arrears on January 1, 1937, and further provides for the payment of such arrearages in monthly or quarterly installments over a five-year period commencing August 1, 1937. The act is available to any municipality passing a resolution adopting its provisions and inures to the benefit of only those taxpayers who paid the first half of their 1937 taxes. Provision is made for enforcement of the liens suspended if prompt payment of any installment of the arrearages is not made.]
NJ Rev Stat § 54:4-105 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-105 - Remissions credited on second half of taxes

54:4-105. Remissions credited on second half of taxes  All remissions granted by the county board of taxation shall be credited on the second half of the tax.
NJ Rev Stat § 54:4-106 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected

54:4-106. Payment of taxes by receivers and assignees; wage liens unaffected  The receiver of a corporation appointed by the Superior Court or an assignee in trust for the benefit of creditors shall take, receive and hold all personal property subject to all unpaid taxes and shall, out of the first moneys received by him, pay to the proper collecting officer of the municipality levying the tax all unpaid taxes, together with the interest and penalties thereon. This payment shall be made before any other payments are made by the receiver or assignee. Nothing in this section shall affect the lien of employees for wages preferred by law. Amended by L.1953, c. 51, p. 895, s. 25.
NJ Rev Stat § 54:4-107 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation

54:4-107. Taxes and assessments for municipal purposes assessed against state; cancellation  The governing body of any municipality may cancel and satisfy any tax, assessment for street improvement, water rent or other municipal lien which has or shall have been levied on or assessed against lands belonging to the state of New Jersey or the commissioners of the sinking fund thereof.
NJ Rev Stat § 54:4-108 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest

54:4-108. Assessment and collection of taxes in districts illegally incorporated; interest  L.1903, c. 223, p. 487 (C.S. p. 5162, s.s. 146 and 147), entitled "Supplement to an act entitled "An act concerning taxes,' approved April fourteenth, one thousand eight hundred and forty-six," approved April eighth, one thousand nine hundred and three, saved from repeal. [This act provides for the assessment, levy and collection of taxes in certain municipalities formerly incapable of assessing, levying and collecting their taxes because of having been deprived of their franchises or having been illegally incorporated.]
NJ Rev Stat § 54:4-109 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase

54:4-109. Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase  The governing body of any municipality may compromise, settle and adjust any past due municipal charges, as herein defined, by accepting, in full satisfaction thereof, a conveyance to the municipality of the property upon or against which such municipal charges have been levied and assessed, and simultaneously therewith leasing all or any part of said property so conveyed to such grantor or his assignee, for such period of time and upon such rental and other terms and conditions as such governing body shall by ordinance determine to be for the best interest of said municipality, among which terms and conditions may be included an option to purchase all or any part of said property, but the purchase price fixed in said option shall be not less than the following: the total amount due said municipality for such municipal charges upon said leased property at the date of the conveyance to the municipality, with interest at six per cent per annum to the time of the exercise of the option, plus or minus, as the case may be, the amount, if any, by which the municipal charges that would have been levied against the leased property, except for such conveyance, (calculated upon the assessment against the leased lands for the year the conveyance to the municipality is made), exceeds or is less than the rentals received for said property between the date of the conveyance to the municipality and the date of the exercise of the option, provided, that at the time of such conveyance to such municipality, said property shall be free and clear of all liens other than those existing in favor of such municipality by reason of such municipal charges.
NJ Rev Stat § 54:4-110 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-110 - "Municipal charges" defined

54:4-110. "Municipal charges" defined  The words "municipal charges" as used in sections 54:4-109 to 54:4-113 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, including all advertising fees and costs of sale in the event that the property shall have been purchased by said municipality under any sale made pursuant to law to satisfy liens for past due municipal charges.
NJ Rev Stat § 54:4-111 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-111 - Other rights unimpaired

54:4-111. Other rights unimpaired  None of the provisions of sections 54:4-109 to 54:4-113 of this title shall be construed in anywise to affect or impair the right, title, interest, estate or lien of any purchaser, other than such municipality, under any sale made pursuant to law to satisfy liens for past due municipal charges.
NJ Rev Stat § 54:4-112 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-112 - Conditions precedent to compromise settlement

54:4-112. Conditions precedent to compromise settlement  No such compromise settlement or adjustment shall be made unless the governing body shall be satisfied either that the property to be conveyed could not readily be sold at a price sufficient to pay and satisfy the amount of such municipal charges or that said municipal charges are illegal in whole or in part, or unless the proceedings taken to levy or enforce the same are at variance with the laws of this state in such case made and provided.
NJ Rev Stat § 54:4-113 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-113 - Other laws unaffected

54:4-113. Other laws unaffected  The provisions of sections 54:4-109 to 54:4-112 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.
NJ Rev Stat § 54:4-114 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges

54:4-114. Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges  The governing body of any municipality may compromise, settle and adjust any past-due municipal charges as hereinafter defined, by accepting in full settlement thereof, a conveyance to the municipality of free and clear unencumbered vacant land, against which said municipal charges have been levied and assessed, said conveyance to cover an entire parcel in arrears or so much thereof as to be worth acceptance by the municipality in settlement of such municipal charges past due; provided, that the purchase price fixed for said conveyance shall be not less than the total amount due said municipality with interest at six per cent per annum to the time of the passing of the title, plus any and all charges for tax sales or otherwise, covering said property proposed to be conveyed and all other property of such owner on which taxes, assessments and other municipal charges are in arrears; and provided, further, that at the time of such conveyance to said municipality, said property shall be free and clear of all liens, rights and encumbrances, other than those existing in favor of such municipality by reason of such municipal charges.
NJ Rev Stat § 54:4-115 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-115 - Method of procedure by municipality

54:4-115. Method of procedure by municipality  Such settlement, being agreed to between the owner and the municipality, subject to the provisions of sections 54:4-114 to 54:4-121 of this title, the method of procedure shall be for the governing body of such municipality to introduce a resolution at a regular meeting, setting forth the amount of past-due municipal charges, and proposed settlement, adjustment by conveyance as aforesaid, and specifying the property proposed to be conveyed, which resolution shall fix a time for hearing thereon before the governing body of such municipality, so that an advertisement of such hearing may be made at least ten days prior to such hearing. Said advertisement of hearing shall be published once in a newspaper published in said municipality or county wherein the municipality is located. If favorable action is had upon said resolution and upon said hearing, a further resolution shall be introduced and if passed by such governing body, same shall confirm the transaction as proposed upon the submission of the entire matter to the funding commission as established by section 40:1-67 of the title Municipalities and Counties, for its approval or disapproval. With the papers presented to the funding commission shall be an appraisal of the property proposed to be conveyed, by a disinterested and licensed real estate agent, under oath, showing value of such property and its possibilities as an asset, if acquired by the municipality.
NJ Rev Stat § 54:4-116 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-116 - Acceptance of deed by municipality

54:4-116. Acceptance of deed by municipality  The municipality is hereby authorized to close the transaction by the acceptance of a deed of conveyance to the municipality of such vacant land, which must be free and clear of all liens, other than those existing in favor of such municipality by reason of such municipal charges, upon the approval, after advertisement and hearing as aforesaid, of the funding commission.
NJ Rev Stat § 54:4-117 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-117 - When settlement prohibited

54:4-117. When settlement prohibited  This method of adjustment and settlement of past-due taxes, assessments and other municipal charges, shall not be undertaken wherein there has been, prior to May twenty-ninth, one thousand nine hundred and thirty-seven, a tax sale or lien for taxes created to any purchaser, except said municipality, and wherein such purchaser holds a valid tax sales certificate covering the land.
NJ Rev Stat § 54:4-118 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-118 - Not to be at variance with law

54:4-118. Not to be at variance with law  These proceedings shall not be undertaken if at variance in any way with the laws of this state in such case made and provided.
NJ Rev Stat § 54:4-119 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-119 - Owner to pay all expenses

54:4-119. Owner to pay all expenses  The owner of the land proposed to be conveyed to any municipality under sections 54:4-114 to 54:4-121 of this title shall pay all expenses in connection with obtaining a free and clear title unencumbered by any lien, rights or charges against the same, and the municipality in payment for said deed, shall credit such owner with payment on account of any past-due taxes, assessments and other municipal charges on property conveyed, and any surplus shall be credited in payment of past-due taxes, assessments and other municipal charges on other property held by such owner located in the municipality, the municipality paying no cash in the transaction for the deed.
NJ Rev Stat § 54:4-120 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-120 - "Municipal charges" defined

54:4-120. "Municipal charges" defined  The words "municipal charges" as used in sections 54:4-114 to 54:4-121 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, and including all advertising fees and costs of sale in the event that the property shall have been purchased by said municipality under any sale made pursuant to law to satisfy liens for past-due municipal charges.
NJ Rev Stat § 54:4-121 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-121 - Other laws unaffected

54:4-121. Other laws unaffected  The provisions of sections 54:4-114 to 54:4-120 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.
NJ Rev Stat § 54:4-121.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-121.1 - Poll tax, cancellation of

54:4-121.1. Poll tax, cancellation of  Whenever poll taxes are in arrears for a period of at least ten years, any municipality may be resolution adopted at a regular meeting of its governing body cancel the said poll tax, and any and all interest or other charges due thereon, and release the collector of any responsibility for the collection of the said poll taxes. L.1946, c. 40, p. 97, s. 1.
NJ Rev Stat § 54:4-122 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122 - May compromise, adjust or cancel cemetery assessments

54:4-122. May compromise, adjust or cancel cemetery assessments  It shall be lawful for the governing body of any municipality in this State, by resolution, to compromise, adjust or cancel, any past due assessments with the accrued interest thereon, levied against any cemetery owned by a religious society or sect, used for the interment of its own members, where the assessment was levied for the sole reason that the religious society or sect was an unincorporated cemetery association. Added L.1938, c. 16, p. 61, s. 1.
NJ Rev Stat § 54:4-122.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act

54:4-122.1. Receipt and custody of municipal tax collections and other public moneys; purpose of Act  The purpose of this act is to further protect and safeguard the proceeds of municipal tax collections and other public moneys while in the custody of the local officer who receives them and to make more certain the existing laws relating to such custody of municipal funds. L.1940, c. 257, p. 968, s. 1.
NJ Rev Stat § 54:4-122.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:4-122.2 - Definitions

54:4-122.2. Definitions  For the purposes of this act, unless the context clearly requires a different meaning: "Collector" means the municipal officer charged with collection of taxes and his deputies and assistants, if any; "State Board" means the local government board of the Division of Local Government in the State Department of Taxation and Finance; "Clerk" means such person as the local governing body may designate, pursuant to sections seven or eight, who may be the municipal clerk or some other suitable person other than the collector. L.1940, c. 257, p. 968, s. 2. Amended by L.1947, c. 118, p. 580, s. 1.