reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-113.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-113.4 - Pledge, transfer of tax sale certificates; assignments, recording.

54:5-113.4 Pledge, transfer of tax sale certificates; assignments, recording.  4. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may assign, pledge or transfer to the New Jersey Economic Development Authority tax sale certificates held by the municipality for property located within its boundaries, together with subsequent liens thereon, as collateral for any bonds or notes issued by the authority by or on behalf of the municipality on the same terms and conditions as set forth in section 2 of P.L.1993, c.113 (C.54:5-113.1) for any purposes permitted by law. For the purposes of this section "municipality" shall include municipalities acting jointly pursuant to section 2 of P.L.1993, c.113 (C.54:5-113.1). Any and all further or additional assignments of the tax sale certificates shall be promptly recorded in the office of the county clerk or register of deeds, as the case may be, of the county wherein the real property is situate, and a photocopy of the recorded assignment shall be served upon the local tax collector by certified mail, return receipt requested. When assignments have not been recorded and served upon the tax collector, the tax collector and the municipality shall be held harmless for the payment of any redemption amounts to the holder of the tax sale certificate as appears on the records of the tax collector. L.1993,c.325,s.4; amended 1997, c.190, s.9.
NJ Rev Stat § 54:5-113.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-113.5 - Sale of total property tax levy by municipality

54:5-113.5. Sale of total property tax levy by municipality  16. a. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may, by resolution of the governing body, agree to sell its total property tax levy, which may include the sale of any subsequently created property tax lien certificates relating to delinquent properties, to a third party at a public sale. If the municipality decides to sell its total property tax levy, the sale shall be either by public sale with sealed bids or by public auction, to the highest responsible bidder, subject to the terms and conditions of law and the bid specifications. The sale shall be held after a copy of the public notice of sale stating the manner of submitting and method of receiving the bids and the time and place of sale has been published in a legal newspaper circulating within the municipality at least 14 days in advance of the date fixed for receiving bids. b. A municipality, by resolution, may determine to conclude its sale of the total property tax levy in the final month of its fiscal year provided that all statutory notice requirements are followed. L.1997,c.99,s.16.
NJ Rev Stat § 54:5-113.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-113.7 - Rules, regulations; biennial report to Governor, Legislature

54:5-113.7. Rules, regulations; biennial report to Governor, Legislature  18. The Director of the Division of Local Government Services in the Department of Community Affairs, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), may adopt such rules and regulations as are necessary to effectuate the purposes of this act. In addition, the Department of Community Affairs shall prepare biennially a written report on those municipalities that have entered into contracts for the sale of the total property tax levy and the results of those executed contracts on the municipality and the property taxpayers in the municipality. The report shall be submitted to the Governor and the Legislature, with the first report to be submitted within 48 months following the effective date of P.L.1997, c.99 (C.40A:40.1 et al.) . L.1997,c.99,s.18.
NJ Rev Stat § 54:5-114 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114 - Notice mailed to owner; publication and posting

54:5-114. Notice mailed to owner; publication and posting  Before the assignment of the certificate shall be authorized notice shall be mailed to the owner at the address appearing on the tax books of the municipality at least five days prior to the taking of action by the governing body and public notice shall be posted in three public places in the municipality at the time of the mailing of the notice. In municipalities having over five thousand inhabitants the notice shall be published at least once in a public newspaper published or circulated in the municipality within five days prior to taking action.
NJ Rev Stat § 54:5-114.3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.3 - Sales subject to current taxes; redemption

54:5-114.3. Sales subject to current taxes; redemption  Any and all sales as hereinabove described shall be subject to and exclusive of taxes for the current year and shall be subject to the right of redemption of the owner of said property and of any person having an interest therein. Except as provided for by section 1 of chapter 45, P.L.1950, upon any such redemption, the municipality shall refund the full amount paid to the municipality by the holder of the tax sale certificate or by his predecessor in title upon the purchase of such tax sale certificate from the municipality, provided such redemption has been made within 5 years from the date of the sale and assignment of the tax sale certificate. L.1943, c. 149, p. 427, s. 2. Amended by L.1964, c. 24, s. 1, eff. July 1, 1964.
NJ Rev Stat § 54:5-114.4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.4 - Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.

54:5-114.4 Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.  3. Any and all purchasers of the tax sale certificates and subsequent municipal liens purchased, as hereinabove described, must foreclose at their own expense, the right of redemption, and record the final judgment in the county wherein the land is situate within two years from the date of the confirmation of the sale by the governing body. Any and all further or additional assignments of the tax sale certificates shall be promptly recorded in the office of the county clerk or register of deeds, as the case may be, of the county wherein the real property is situate, and a photocopy of the recorded assignment shall be served upon the local tax collector by certified mail, return receipt requested. When assignments have not been recorded and served upon the tax collector, the tax collector and the municipality shall be held harmless for the payment of any redemption amounts to the holder of the tax sale certificate as appears on the records of the tax collector. L.1943,c.149,s.3; amended 1947, c.415, s.1;1953, c.51, s.97;1997, c.190, s.12.
NJ Rev Stat § 54:5-114.4a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.4a - Foreclosure on certain tax sale certificates

54:5-114.4a. Foreclosure on certain tax sale certificates  1. Notwithstanding the provisions of any law, rule or regulation to the contrary, a purchaser of a tax sale certificate and subsequent municipal liens purchased as described in R.S.54:5-113, or that purchaser's heirs or assigns, may foreclose on a tax sale certificate which has been held at least 40 years by the purchaser, his heirs or assigns, provided that the purchaser, or his heirs or assigns, establish that the property taxes have been paid by the purchaser, his heirs or assigns in each year since the purchase of the tax sale certificate.  L.1991,c.403,s.1.
NJ Rev Stat § 54:5-114.5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.5 - Extension of time for recording judgment; failure to record within time

54:5-114.5. Extension of time for recording judgment; failure to record within time  The governing body on good cause shown shall have the power to extend the time and to grant further extension or extensions of time within which the final decree or judgment must be recorded as hereinabove described; provided that an application for such extension, further extension or extensions of time shall be made to the governing body, before the expiration of the 2-year period or the expiration date or dates of said further extension or extensions as hereinabove provided. If the final decree or judgment shall not have been recorded within 2 years from the date of the confirmation of the sale, or on the expiration of the extended time or times, then the sale shall be null and void, and the right, title and interest of the purchaser shall cease and revert to the municipality. As to all sales of tax sale certificates made prior to July 3, 1956, under this act, where the final decree or judgment was not or has not been filed within 2 years from the date of the confirmation of the sale, or within the time limited by any extension or extensions theretofore granted, the governing body, on good cause shown, shall have the power to extend the time within which the final decree or judgment must be recorded; provided, that the first application for such extension shall be made to the governing body within 2 years after July 3, 1965, and in the event that such application is made within said time and is granted by said governing body said final decree or judgment and the sale, right, title and interest of the purchaser in the tax sale certificate shall be valid, anything contained in this act to the contrary notwithstanding. L.1943, c. 149, p. 428, s. 4. Amended by L.1947, c. 415, p. 1289, s. 2; L.1948, c. 74, p. 439, s. 1; L.1950, c. 131, p. 248, s. 1; L.1951, c. 78, p. 469, s. 1; L.1953, c. 51, p. 909, s. 98; L.1953, c. 110, p. 1296, s. 1; L.1955, c. 150, p. 643, s. 1; L.1956, c. 224, p. 789, s. 1; L.1957, c. 126, p. 506, s. 1; L.1962, c. 147, s. 1; L.1965, c. 13, s. 1; L.1966, c. 45, s. 1, eff. May 24, 1966.
NJ Rev Stat § 54:5-114.6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.6 - Failure to foreclose equity and record judgment

54:5-114.6. Failure to foreclose equity and record judgment  In all cases where the purchaser shall fail to foreclose the equity of redemption and record the final judgment within the time specified hereinabove, the moneys paid by the said purchaser to the municipality shall not be refundable to the purchaser nor shall the said moneys be credited by the tax collector to the credit of the owner of the land. L.1943, c. 149, p. 428, s. 5. Amended by L.1953, c. 51, p. 910, s. 99.
NJ Rev Stat § 54:5-114.7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.7 - Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment

54:5-114.7. Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment  The collector shall not deliver up or give possession of the tax sale certificate or certificates to the purchaser, or his agents, or nominees prior to the recordation of a final judgment in the Superior Court, as hereinabove provided for; provided, however, that after said sale has been approved and the purchase price paid, the purchaser shall receive a properly executed written assignment of the tax sale certificate or certificates, executed by the mayor or chief finance officer and attested by the municipal clerk, certifying to the sale of the certificate or certificates, and the proceedings relating to the said sale, said assignment shall specifically state that the assignee's title to said certificate or certificates is subject to forfeiture upon his failure to foreclose within the time limited by this statute. The tax collector of the municipality shall not be obliged to produce the original certificate in the tax foreclosure proceedings; provided, it has been properly recorded in the office of the county clerk or the office of the register of deeds in the county where such office exists. When the certificate or certificates are recorded, the assignee shall submit certified copies of the record in evidence in place of the original certificate. Upon the recordation of a final judgment of the Superior Court, as hereinabove provided for, within the time limited by this statute, the collector shall deliver the tax sale certificate or certificates to the purchaser, or his agents or nominees, and shall certify, by endorsement on the assignment previously executed pursuant to this section or by the execution of a certificate, that the assignee's title to said certificate or certificates is no longer subject to forfeiture for failure to foreclose and that such foreclosure has been completed within the time limited by this statute. Thereupon the purchaser may dispose of the tax sale certificate or certificates in the same manner as, and as fully as if such assignment were absolute and unconditional and the tax sale certificate or certificates had been delivered at the time of the execution of said assignment. L.1943, c. 149, p. 428, s. 6. Amended by L.1947, c. 386, p. 1224, s. 1; L.1950, c. 82, p. 141, s. 1; L.1981, c. 462, s. 54.
NJ Rev Stat § 54:5-114.8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.8 - Action to bar right of redemption; redemption by payment into court; assignee's rights

54:5-114.8. Action to bar right of redemption; redemption by payment into court; assignee's rights  When in any action, brought to bar the right of redemption, under a certificate or certificates sold pursuant to the provisions hereof, any defendant to said action or any other person in interest shall redeem said property by paying the full amount found to be due by the court, the assignee shall only be entitled to receive out of said moneys the amount actually paid to the municipality for said assignment together with lawful interest thereon from the date of payment and the taxed costs of said action, the balance shall be paid to the municipality. L.1943, c. 149, p. 429, s. 7.
NJ Rev Stat § 54:5-114.9 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.9 - Cancellation of tax sale certificate

54:5-114.9. Cancellation of tax sale certificate  Any purchaser of a tax sale certificate under the act to which this act is a supplement, or any assignee of such purchaser, who has or shall have acquired legal title to the property affected by said tax sale certificate by voluntary conveyance instead of by foreclosure of said tax sale certificate and who at the public sale of such tax sale certificate shall have paid to the municipality a sum not less than the full amount due on such tax sale certificate together with all interest, costs and subsequent taxes, may apply to the municipality for a cancellation of said tax sale certificate, and the governing body of the municipality by resolution may order the tax sale certificate cancelled of record in the manner prescribed by law; provided, such application is made within five years from the date of said public sale and the municipality, prior to such application, shall not have resold such tax sale certificate; and provided further, that in no case shall the municipality refund any of the moneys paid to it for such tax sale certificate at public sale thereof under this act. L.1950, c. 45, p. 84, s. 1.
NJ Rev Stat § 54:5-114.10 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-114.10 - Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest

54:5-114.10. Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest  Any purchaser of a tax sale certificate under the act to which this act is a supplement, or his assignee, who has heretofore or who shall hereafter foreclose said tax sale certificate within the time in which he was or shall be required to foreclose the equity of redemption and record the final judgment or decree, or otherwise has or shall have complied with the conditions appertaining to his said purchase but who has or shall have failed to fully foreclose the said equity of redemption by reason of the inadvertent omission of a party or parties who had or shall have an interest in the property affected by said tax sale certificate, shall have the right to bring an action to foreclose the said omitted party or parties from his or their equity of redemption or interest in said property, either by an action in the nature of strict foreclosure or reforeclosure, or similar action. In lieu of any such action the purchaser may acquire any outstanding unforeclosed interest or obtain a cancellation thereof by release, discharge or otherwise. In the case of any such omission, the original foreclosure action or proceeding shall be deemed a substantial compliance with the act to which this act is a supplement, notwithstanding the omission. The bringing of a subsequent action or the acquisition or cancellation of an unforeclosed outstanding interest, under the provisions of this section shall in nowise invalidate the rights of the purchaser or his assignee in and to the said tax sale certificate. L.1950, c. 169, p. 366, s. 1. Amended by L.1953, c. 51, p. 910, s. 100.
NJ Rev Stat § 54:5-115 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-115 - Certain sales confirmed; subsequent liens continued

54:5-115. Certain sales confirmed; subsequent liens continued  When, prior to March twenty-ninth, one thousand nine hundred and twenty-eight, a municipality conducted one or more sales for unpaid taxes and assessments, and the land sold at said sales had previously been sold to the municipality by tax sale contrary to the provisions of this chapter and failed to include the amount of prior liens and tax sales purchased by the municipality, the first sale to the municipality, as held under the provisions of this chapter shall be considered as the legal and binding sale of the land, and all subsequent sales thereof to the municipality where the former tax liens were purchased by the municipality are hereby declared to be void and without effect, and the lien of the subsequent taxes and assessments shall remain as a lien on the lands as though no sale had been made, and shall continue as liens until the amount thereof, with interest, as provided in this chapter has been paid.
NJ Rev Stat § 54:5-116 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-116 - Lands acquired at tax sale; exchange for park lands

54:5-116. Lands acquired at tax sale; exchange for park lands  When a municipality shall acquire vacant lands by tax title foreclosure it may exchange the said lands, or any part thereof, for vacant lands of others that it may require for park purposes within the municipality, but the lands acquired for the municipality in exchange shall not be less in value than the lands of the said municipality given in exchange. The governing body of such municipality shall first adopt a resolution setting forth the lands to be exchanged and indicating therein such adjustments in taxes and assessments as it shall deem for the best interest of the municipality.
NJ Rev Stat § 54:5-121 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-121 - Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development

54:5-121. Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development  Any municipality is hereby authorized and empowered to convey and transfer to the State of New Jersey for use as forest park reservations, without receiving compensation therefor, all its right, title and interest in any woodland, brushland, wasteland, swamp or marsh land within the corporate limits of such municipality, where such lands have been acquired by such municipality by reason of the creation of lien thereon under the provisions of chapter five of Title 54 of the Revised Statutes. Such lands may be so conveyed only with the consent of the Board of Conservation and Development. L.1940, c. 73, s. 1.
NJ Rev Stat § 54:5-122 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-122 - Release of obligation to collect taxes, etc.; exemption from taxation

54:5-122. Release of obligation to collect taxes, etc.; exemption from taxation  Any conveyance or transfer made in pursuance of this act shall release the municipality from its obligation to collect any taxes, assessments or other municipal charges which may be a lien upon such lands, and such lands shall thereafter be exempt from taxation as long as the title thereto is vested in the State of New Jersey. L.1940, c. 73, s. 2.
NJ Rev Stat § 54:5-123 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-123 - Right of redemption

54:5-123. Right of redemption  The owner, mortgagee, occupant or other person having an interest in such lands so conveyed or transferred shall have the same rights to redeem the said lands as are provided in chapter five of Title 54 of the Revised Statutes. L.1940, c. 73, s. 3.
NJ Rev Stat § 54:5-124 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-124 - Amount required to redeem

54:5-124. Amount required to redeem  If the owner, mortgagee, occupant or other person having an interest in such lands shall redeem the same, he shall pay to the collector or to the collector of delinquent taxes of such municipality such payments as are required to be paid under the provisions of chapter five of Title 54 of the Revised Statutes, and in addition thereto shall reimburse the Board of Conservation and Development for such sums paid by it to said municipality in lieu of taxes and for such expenses incurred or expenditures made by said board on account of the acquisition of such lands. L.1940, c. 73, s. 4.
NJ Rev Stat § 54:5-126a (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-126a - Conveyance of land not suitable for forest park reservation to municipality; approval

54:5-126a. Conveyance of land not suitable for forest park reservation to municipality; approval  When any municipality has heretofore conveyed and transferred to the State of New Jersey for use as forest park reservation all its right, title and interest in any land pursuant to the act to which this act is a supplement and the said land has not been used as a forest park reservation, such land may be conveyed to the municipality which made the conveyance and transfer to the State of New Jersey, as provided herein. The Commissioner of Conservation and Economic Development shall first determine that such land has neither been used nor is suitable for use as a forest park reservation and is not desired for said purpose. Any such determination shall be subject to the approval of the Division of Parks, Forestry and Recreation of the Department of Conservation and Economic Development. If so approved the said commissioner shall execute for and in the name of the State a deed of conveyance to said land in such form as the Attorney General shall approve. The municipal grantee shall accept the deed and cause it to be recorded. L.1967, c. 196, s. 1, eff. Aug. 15, 1967.