reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-66 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-66 - Public notice of installment plan

54:5-66. Public notice of installment plan  The resolution may provide for distribution of an appropriate statement of the privilege of redemption in installments, either by publication, indorsement on current tax bills, slips inclosed with tax bills, or in such other manner as may be deemed proper.
NJ Rev Stat § 54:5-67 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-67 - Actions to foreclose redemption and alienations of certificate suspended

54:5-67. Actions to foreclose redemption and alienations of certificate suspended  The resolution may provide for the suspension pending such redemption of any action by the municipality to cut off or foreclose the right of redemption, or to assign, transfer or alienate the tax title held by the municipality, if the installment payments are regularly and promptly made in accordance with the schedule provided in the resolution.
NJ Rev Stat § 54:5-68 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-68 - Monthly payments; time allowed

54:5-68. Monthly payments; time allowed  The resolution may provide for payment of the estimated total sum due the municipality on any one parcel in substantially equal monthly installments, over a period not exceeding 3 years. Amended by L.1979, c. 133, s. 1, eff. July 6, 1979.
NJ Rev Stat § 54:5-69 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-69 - Form of receipt

54:5-69. Form of receipt  The resolution may provide for the use of a special form of certificate or receipt so arranged as to provide a space for entering the payment of each installment, with a statement of the respective dates when the installments are to fall due, and the amount of the installments as estimated by the collecting officer, including all municipal charges estimated to be payable prior to the date for final payment, and including interest calculated to that date, and any other particulars the municipality may desire to include.
NJ Rev Stat § 54:5-70 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-70 - Final payment; amount included

54:5-70. Final payment; amount included  The final payment shall be sufficient to include all amounts due the municipality and secured by the tax sale lien, except the current year's taxes, and shall include interest properly chargeable on the respective unpaid balances.
NJ Rev Stat § 54:5-71 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-71 - Interest computed

54:5-71. Interest computed  The resolution may provide that in making calculation of interest, it may be compounded annually, and that fractions of a month may be disregarded by the collector in giving credit in the computation of interest for payments made at irregular dates.
NJ Rev Stat § 54:5-72 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-72 - Duplicate receipts; inspection

54:5-72. Duplicate receipts; inspection  If a special installment certificate is used, the collecting officer shall keep a duplicate of each certificate appropriately indexed, and open to inspection of all interested persons during reasonable business hours, and shall enter each installment payment on the duplicate, as well as on the original certificate.
NJ Rev Stat § 54:5-73 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-73 - Record of payments certified; application; fee

54:5-73. Record of payments certified; application; fee  The collecting officer, upon payment of a fee of fifty cents, and upon application in form substantially as required for tax searches, shall furnish to any interested party, a certified copy of the duplicate certificate of installment payments, if any, and if none, shall furnish a certified statement of such installment payments as have been made. If no installment redemption is in progress he shall so certify. The certificate or certified copy shall bind the municipality in the same manner as a tax search certificate.
NJ Rev Stat § 54:5-74 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-74 - Payments credited

54:5-74. Payments credited  The amounts paid on account of a tax sale lien shall be credited thereon by the collecting officer, and if more than one item of charge is included in the lien, may be applied by him to such items as may be most convenient, or as may be directed by the governing body.
NJ Rev Stat § 54:5-75 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-75 - Installments unpaid; municipality to proceed for balance only

54:5-75. Installments unpaid; municipality to proceed for balance only  If an installment is not paid when due, or redemption is not completed within the time fixed in the resolution, the municipality, in any subsequent proceedings to enforce or foreclose the tax sale lien, or sell, assign, transfer or alienate it, shall proceed only for the unpaid balance after proper credit of such installment payments as were made.
NJ Rev Stat § 54:5-76 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-76 - Records kept by collector; open to public inspection

54:5-76. Records kept by collector; open to public inspection  The collecting officer shall keep proper cash book and other records in such form and with such spaces as to facilitate the correct keeping, in detail, of records of payments under this article, subject to the directions of the governing body of the municipality and the commissioner of municipal accounts. The records shall be provided at the expense of the municipality, be the property thereof and be open at all reasonable times for public inspection.
NJ Rev Stat § 54:5-77 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-77 - Municipal action to bar redemption

54:5-77. Municipal action to bar redemption  54:5-77. a. (Deleted by amendment, P.L.1994, c.32.) b. Any municipality which holds the tax title may at any time file an action with the Superior Court in the county wherein said municipality is situate, demanding that the right of redemption on such land be barred. Such action shall be heard in a summary manner, and the court shall grant a judgment barring the right of redemption if it finds that the land or any improvement thereon is hazardous to the public health, safety and welfare, or unfit for human habitation; any judgment rendered pursuant to such summary proceeding shall be subject to the appropriate provisions of R.S.54:5-54, except that in the case of an unknown owner or unknown claimant, the equity of redemption shall be barred pursuant to the provisions contained in R.S.54:5-90. Notice and service of process shall be made pursuant to the Rules Governing the Courts of the State of New Jersey. It shall be an absolute defense to the action that the owner, mortgagee, or other person having an interest therein has abated, removed, or corrected the condition or conditions which cause the improvement to be hazardous to the public health, safety and welfare, or unfit for human habitation, or has deposited with the court (1) the amount of money required, as determined by the court, to abate, remove or correct the condition or conditions, or (2) a performance bond in double the amount thereof. Thereupon, the owner, mortgagee, or other person having an interest in said land, shall proceed to abate, remove or correct said condition or conditions within such time as the court shall deem reasonable under the circumstances. Moneys deposited with the court may, in the court's discretion, be used to abate, remove or correct the condition or conditions involved, or may be paid to the depositor or such other persons, as the court determines, who have abated, removed or corrected such condition or conditions. The amount of any performance guarantee deposited with the court may be proportionately reduced by the court as portions of the work are completed.  Amended 1965,c.187,s.5; 1974,c.91,s.3; 1994,c.32,s.10.
NJ Rev Stat § 54:5-79 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-79 - When title void; exception

54:5-79. When title void; exception  The title of a purchaser at a sale shall cease and determine and the certificate of sale except as otherwise provided in this section shall be void at the expiration of 20 years from the date of the sale, unless the purchaser, his heirs or assigns shall, before the expiration of that term, foreclose the right to redeem it by notice or by a civil action in the nature of a proceeding in equity and record the evidence thereof, as provided in this chapter; provided, however, that this act shall not apply to titles acquired by a municipality under certificates of tax sales purchased and held by it at tax sales conducted therein which titles so acquired and certificates of tax sales are hereby expressly exempted from said limitation period of 20 years. The limitation period of 20 years of this section shall not apply to a title and the certificate of tax sale acquired by a purchaser, his heirs or assigns when that purchaser, his heirs or assigns establish that all property taxes have been paid by him, his heirs or assigns in each year since the purchase of the certificate.  Amended by L. 1942, c. 73; 1954, c. 211; 1979, c. 182, s. 2; 1987, c. 79, s. 1.
NJ Rev Stat § 54:5-81 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-81 - Notice, affidavits and certificate; indexing

54:5-81. Notice, affidavits and certificate; indexing  The county clerk or register, as the case may be, shall index the notice, affidavits and certificates in the alphabetical index of grantors in the name of the delinquent owner, as shown by the certificate, and in the name of every person who has been served with notice as an interested party, as shown by the affidavit, and shall note in the margin of the original record of the certificate in the books of mortgages a reference to the place where the certificate and affidavits have been re-recorded as a deed. The record shall be notice to all the world, and at the expiration of two years from the date of making the record shall, in the absence of fraud, be conclusive evidence of the service and facts therein stated.
NJ Rev Stat § 54:5-82 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-82 - No action after two years

54:5-82. No action after two years  In the absence of fraud, no action shall be brought to contest or set aside the certificate of sale, notice and affidavit of service so recorded as a deed, or to recover possession of the lands so conveyed, after the expiration of two years from the date of their record. Amended by L.1953, c. 51, p. 898, s. 32.
NJ Rev Stat § 54:5-84 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-84 - Persons in need of a guardian.

54:5-84 Persons in need of a guardian.  R.S.54:5-84. If a delinquent owner or lienor is under the age of 18, a person with an intellectual disability, or a person who has been adjudicated incapacitated and in need of a guardianship available under Title 3B of the New Jersey Statutes, upon expiration of the time limit for the redemption of the real estate in which that person has an interest, the right to redeem shall not be barred by service of notice as provided in this article so long as the minority, disability, or incapacity continues, but shall be barred only by an action to foreclose brought in the Superior Court. amended 1953, c.51, s.33; 2010, c.50, s.82; 2013, c.103, s.132.
NJ Rev Stat § 54:5-85 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-85 - Construction of article

54:5-85. Construction of article  The provisions of this article shall be liberally construed as remedial legislation to encourage the barring of the right of redemption by actions in the Superior Court to the end that marketable titles may thereby be secured. Amended by L.1953, c. 51, p. 898, s. 34.
NJ Rev Stat § 54:5-86.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-86.1 - One acquiring title may request municipality to foreclose tax sale certificate as against omitted party

54:5-86.1. One acquiring title may request municipality to foreclose tax sale certificate as against omitted party  Any owner of lands purchased by such owner or his ancestor in title from a municipality, title to which lands was acquired by the municipality under a tax sale certificate and the foreclosure thereof, may request the municipality to foreclose such tax sale certificate as against any person having an estate or interest in, or encumbrance upon, said lands who was omitted as a party to the foreclosure action. L.1953, c. 192, p. 1488, s. 1.
NJ Rev Stat § 54:5-86.2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-86.2 - Foreclosure against omitted party

54:5-86.2. Foreclosure against omitted party  The municipality, in any such case, shall have the right to foreclose the tax sale certificate against the omitted party, in any manner provided by law for the foreclosure of a tax sale certificate, notwithstanding the prior sale of the property by the municipality. L.1953, c. 192, p. 1488, s. 2.
NJ Rev Stat § 54:5-86.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-86.3 - Owner as party; jurisdiction; expense

54:5-86.3. Owner as party; jurisdiction; expense  In any such action, the owner shall be made a party and the court shall have jurisdiction fully to determine and protect the rights and interests of the respective parties and the expense of bringing and maintaining such action may be borne by the municipality. L.1953, c. 192, p. 1488, s. 3.
NJ Rev Stat § 54:5-87 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-87 - Jurisdiction of court; effect of judgment.

54:5-87 Jurisdiction of court; effect of judgment.  Jurisdiction of court; effect of judgment. 54:5-87. The Superior Court, in an action to foreclose the right of redemption, may give full and complete relief under this chapter, in accordance with other statutory authority of the court, to bar the right of redemption and to foreclose all prior or subsequent alienations and descents of the lands and encumbrances thereon, except subsequent municipal liens, and to adjudge an absolute and indefeasible estate of inheritance in fee simple, to be vested in the purchaser. The judgment shall be final upon the defendants, 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 and no application shall be entertained to reopen the judgment after three months from the date thereof, and then only upon the grounds of lack of jurisdiction or fraud in the conduct of the suit. Such judgment and recording thereof shall not be deemed 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. 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. amended 1953, c.51, s.36; 1965, c.187, s.6; 1994, c.32, s.11; 1995, c.326, s.1; 2021, c.92, s.23.
NJ Rev Stat § 54:5-89.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-89.1 - Effect of judgment on unrecorded interests; application by person recording interest to be made party

54:5-89.1. Effect of judgment on unrecorded interests; application by person recording interest to be made party  1. In any action to foreclose the right of redemption in any property sold for unpaid taxes or other municipal liens, all persons claiming an interest in or an encumbrance or lien upon such property, by or through any conveyance, mortgage, assignment, lien or any instrument which, by any provision of law, could be recorded, registered, entered or filed in any public office in this State, and which shall not be so recorded, registered, entered or filed at the time of the filing of the complaint in such action shall be bound by the proceedings in the action so far as such property is concerned, in the same manner as if the person had been made a party to and appeared in such action, and the judgment therein had been made against the person as one of the defendants therein; but such person, upon causing such conveyance, mortgage, assignment, lien, claim or other instrument to be recorded, registered, entered or filed as provided by law, may apply to be made a party to such action. No person, however, shall be admitted as a party to such action, nor shall the person have the right to redeem the lands from the tax sale whenever it shall appear that the person has acquired such interest in the lands for less than fair market value after the filing of the complaint, except where such transferee is related by blood or marriage to, or who, because of other close or personal relationship with the transferor, would in normal course be a party to an instrument for little or no consideration, or where such party acquired his interest at a judicial sale. L.1954, c. 186, p. 713, s. 1. Amended by L.1967, c. 149, s. 1, eff. July 10, 1967; 2021, c.231.
NJ Rev Stat § 54:5-90 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-90 - Judgment; failure to redeem; notice posted

54:5-90. Judgment; failure to redeem; notice posted  Where judgment is taken against unknown owners or claimants as provided by Rules of the Supreme Court, their equity of redemption shall be foreclosed and barred without further publication upon their failure to redeem the lands affected by the action, but notice of the date limited for redemption, the place to redeem and the amount necessary to redeem shall be posted upon the lands at least twenty days before the date so fixed. No such judgment, after it has been entered for more than five years, shall be attacked on the ground of insufficient inquiry for the identity, name or address of any defendant, his heirs, assigns or personal representatives, even though the same might have been ascertained by such inquiry. Amended by L.1948, c. 220, p. 1053, s. 1; L.1953, c. 51, p. 900, s. 43.
NJ Rev Stat § 54:5-91 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-91 - Unknown owner, claimant defined

54:5-91. Unknown owner, claimant defined  54:5-91. Any person whose interest in the lands cannot, in the exercise of reasonable diligence, be ascertained from the search of the title of the premises described in the certificate of sale, made of the indexes in the office of the surrogate and county clerk or register of deeds and mortgages in the county in which the lands are situate, and in the office of the Secretary of State, extending back sixty years next preceding the date of the sale, shall be deemed to be included in the term "unknown owner" or "unknown claimant."  Amended 1953,c.51,s.44; 1994,c.32,s.12.
NJ Rev Stat § 54:5-97.1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-97.1 - Fees allowed.

54:5-97.1 Fees allowed.  7. No search fee, counsel fee or other fee related to certified mailings shall be allowed a plaintiff other than a municipality in the foreclosure of a tax lien unless, prior to the filing of the complaint, the plaintiff shall have given 30 days' written notice to the parties entitled to redeem whose interests appear of record at the time of the tax sale, by certified mail with postage prepaid thereon, addressed to the last known address of such persons, of intention to file such complaint. The notice shall also contain the amount due on such tax lien as of the date of the notice. A copy of such notice shall also be filed with the municipal tax collector's office. Upon the filing and service of such notice, a plaintiff shall be entitled to such fees and expenses. A municipality, by ordinance, may authorize the tax collector to charge to a lienholder a fee not to exceed $50 for the calculation of the amount due to redeem the tax lien required to be provided pursuant to this section. Any request for a redemption calculation shall specify the date to be used for the calculation, which shall be the date of the notice. Neither the tax collector or the municipality shall be liable for an incorrect calculation. The fee paid to the municipality shall not become part of the lien and shall not be passed on to any party entitled to redeem pursuant to R.S.54:5-54. L.1965, c.187, s.7; amended 1994, c.32, s.13; 2009, c.320, s.11.
NJ Rev Stat § 54:5-98 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-98 - Redemption; fees and costs; time and place

54:5-98. Redemption; fees and costs; time and place  After the complaint has been filed redemption shall be made in that cause only, provided notice of the suit has been filed in the office of the tax collector. Such redemption shall be subject to the fixing of fees and costs at any time during the course of the action. In such proceedings the court may order that the redemption shall be made to the tax collector of the municipality at his official office during business hours, except in cases where the tax collector is a part-time official with no regular municipal office, in which case it may order that the redemption shall be made to the clerk of the county in which the premises lie. Amended by L.1953, c. 51, p. 901, s. 51; L.1965, c. 187, s. 8.
NJ Rev Stat § 54:5-99 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-99 - Evidence of payment of subsequent liens required

54:5-99. Evidence of payment of subsequent liens required  No foreclosure judgment shall be entered, except in cases where a municipality is the plaintiff unless evidence is produced in the foreclosure action that all subsequent municipal liens have been paid to the time of the commencement of the action. Amended by L.1953, c. 51, p. 901, s. 52.
NJ Rev Stat § 54:5-100 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-100 - Validity of sale and proceedings must be attacked by answer

54:5-100. Validity of sale and proceedings must be attacked by answer  In an action in the Superior Court to foreclose the right of any defendant therein named to redeem lands from the lien of a certificate of sale thereof issued for nonpayment of taxes or other municipal lien, the validity of the tax or other municipal lien for which the sale was made and certificate issued, and the validity of the proceedings to sell the lands shall be conclusively presumed unless a defendant in the action shall set up as a defense thereto the invalidity of the tax or other municipal lien or the invalidity of the proceedings to sell or the invalidity of the sale. All questions as to such invalidity may be tried in the action. Amended by L.1953, c. 51, p. 901, s. 53.
NJ Rev Stat § 54:5-104 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-104 - Judgment bars redemption only in lands described therein.

54:5-104 Judgment bars redemption only in lands described therein.  54:5-104. When in a judgment in an action to foreclose the right of redemption, the lands are described in a manner other than that contained in the certificate of tax sale, the judgment shall bar the defendant's right of redemption in and to all the lands described in the judgment, and that property only. Such judgment and recording thereof shall not be deemed 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.  amended 1953, c.51, s.57; 1994, c.32, s.14; 2021, c.92, s.24.