reglab/housing_qa huggingface dataset:
NJ Rev Stat § 54:5-126b (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-126b - Redemption of land from municipality; amount

54:5-126b. Redemption of land from municipality; amount  In any such case where there is an outstanding right of redemption of the land from the original tax sale the owner, mortgagee, occupant or other person having an interest in such land shall have the right to redeem the same upon payment to the municipal collector, an amount to be fixed by resolution of the governing body of the municipality. The amount to be fixed by any such resolution shall include those items specified in the act to which this act is a supplement and in addition a sum equivalent to the taxes which would have been assessed against the land had the municipality not made the conveyance and transfer to the State of New Jersey, calculated upon the latest assessed valuation and the several annual rates of taxation during the period between the conveyance and transfer by the municipality to the State and the conveyance and transfer back to the municipality by the State under this act; but in no event more than the market value to be determined by the local government body at time of redemption. If during the period when the lands were exempt from taxation by reason of the title being vested in the State of New Jersey as provided by the act to which this act is a supplement the State paid to the municipality any sums in lieu of taxes, the amount of such sums shall be deducted by the municipality in fixing that part of the amount added to the amount required to redeem as representing taxes that would have been assessed had not the municipality conveyed the land to the State. That part of the amount required to reimburse the Department of Conservation and Economic Development for such sums if any paid by it to the municipality in lieu of taxes and for such expenses incurred or expenditures made by said department on account of the acquisitions of such land shall be calculated and certified to the municipality by the Commissioner of Conservation and Economic Development at the time of the making of the conveyance by the State to the municipality. Upon any such redemption the municipal collector shall remit to the Department of Conservation and Economic Development the sums required to reimburse the said department. L.1967, c. 196, s. 2, eff. Aug. 15, 1967.
NJ Rev Stat § 54:5-127 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-127 - Transfer to county for park purposes of lands acquired at tax sales

54:5-127. Transfer to county for park purposes of lands acquired at tax sales  Any municipality is hereby authorized and empowered to convey and transfer to the county wherein such municipality is located, for park purposes, without receiving compensation therefor, all its right, title and interest in any lands within the corporate limits of such municipality, which have been acquired by such municipality by reason of the creation of a lien therein and the sale to the municipality to enforce municipal taxes or any municipal liens 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 chosen freeholders of such county. L.1950, c. 341, p. 1132, s. 1.
NJ Rev Stat § 54:5-128 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-128 - Redemption after transfer of lands to county for park purposes

54:5-128. Redemption after transfer of lands to county for park purposes  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; provided, however, that the owner, mortgagee or occupant upon redemption of such lands, in addition to paying the sums required to be paid to the collection of taxes of such municipality under the provisions of the above mentioned act, shall reimburse the county for all expenses incurred or paid by it for filing, recording and search fees, court costs and foreclosure fees. L.1950, c. 341, p. 1132, s. 2.
NJ Rev Stat § 54:5-129 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-129 - Foreclosure by county of right to redeem

54:5-129. Foreclosure by county of right to redeem  Any county acquiring lands pursuant to the provisions of this act shall possess all rights and remedies now held or hereafter granted to a municipality by any statute, to foreclose the right to redeem such lands and to acquire a marketable title therein. L.1950, c. 341, p. 1132, s. 3.
NJ Rev Stat § 54:5-130 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-130 - Creation of joint municipal lien pool permitted.

54:5-130 Creation of joint municipal lien pool permitted.  1. a. The governing bodies of two or more municipalities, by adoption of parallel resolutions, may create a joint municipal lien pool for the purpose of undertaking bulk sales of municipal liens, the public sale of liens at auction or the issuance of notes and bonds backed solely by municipal liens held by the joint municipal lien pool through the adoption of resolutions for that purpose. A joint municipal lien pool created pursuant to this section shall be known as the "(name of region or other identifying characteristic) Joint Municipal Lien Pool." b. (1) The powers of a joint municipal lien pool shall be vested in a board of directors which shall consist of one member from each participating municipality, who shall serve without compensation. The member shall be either the municipal tax collector or such other resident of the municipality as the mayor selects. The member shall serve at the pleasure of the mayor. (2) The board of directors may delegate such authority as it deems appropriate to an executive committee of the board. c. The members of the joint municipal lien pool shall establish procedures, times and locations for meetings as may be required for the operation of the pool. d. Following the creation of a joint municipal lien pool, any additional municipality may participate in the pool through the adoption of an authorizing resolution by that municipality, subject to the approval of all of the members of the board of directors of the pool. e. Prior to the commencement of its operations a joint municipal lien pool shall adopt bylaws to govern the conduct of its affairs. The bylaws shall include provisions regarding the responsibilities and obligations of the members of the pool, the termination of the joint municipal lien pool or the withdrawal of a member from the pool upon satisfaction by the member of all financial obligations to the pool. The bylaws shall be submitted to the Local Finance Board for approval. The contents of the bylaws shall be as determined necessary by the members of the pool and as may be required by the Local Finance Board. The Local Finance Board may approve the bylaws or require the adoption of specific changes for approval. Upon approval, a copy of the bylaws shall be filed in the Office of the Secretary of State and with the Director of the Division of Local Government Services. Upon proof of such filings, the joint municipal lien pool shall, in any suit, action or proceeding involving the validity or enforcement of, or relating to, any contract or obligation or act of the joint municipal lien pool, be conclusively deemed to have been lawfully and properly created, organized and established and authorized to transact business and exercise its powers under this act. Copies of the filing, duly certified by the Secretary of State, shall be admissible in evidence in any suit, action or proceeding and shall be conclusive evidence of due and proper filing thereof. L.1997,c.274,s.1.
NJ Rev Stat § 54:5-131 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-131 - Powers of joint municipal lien pool.

54:5-131 Powers of joint municipal lien pool.  2. The powers of a joint municipal lien pool created and operating pursuant to section 1 of P.L.1997, c.274 (C.54:5-130) shall be as follows: a. To accept transfers of municipal liens from member municipalities. b. To sell municipal liens in bulk and to issue bonds and notes, using municipal liens held by the joint municipal lien pool as collateral, on behalf of its members, upon the approval of the Local Finance Board. c. To assess initial and continuing membership fees to fund the operations of the joint municipal lien pool, such fees to be refunded from proceeds of sales of liens. d. To create special purpose pools of certain liens, subject to approval of the Local Finance Board. e. To employ or contract with professionals, such as administrators, trustees and other service providers, on such terms as the board of directors of the pool deems appropriate, to manage the affairs of the pool and to sell pooled liens and/or arrange for their use as collateral for bonds or notes. f. To contract for the purchase of supplies and other such needs as the pool may require, including, but not limited to, acquisition of office space and the hiring of clerical and secretarial employees. g. Notwithstanding any other provisions of law to the contrary, the joint municipal lien pool shall employ or contract with a person holding a tax collector certificate pursuant to P.L.1979, c.384 (C.40A:9-145.1 et seq.), to perform those functions and responsibilities normally performed by a municipal tax collector with regard to municipal liens. L.1997,c.274,s.2.
NJ Rev Stat § 54:5-132 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-132 - Municipal liens defined; exceptions.

54:5-132 Municipal liens defined; exceptions.  3. For the purposes of P.L.1997, c.274 (C.54:5-130 et seq.), municipal liens means municipal liens as defined under the "tax sale law," R.S.54:5-1 et seq., except that no lien for taxes shall be transferred to a joint municipal lien pool unless the taxes that are the basis for that lien continue to be delinquent after the tenth day of the eleventh month of the fiscal year of the municipality for which those taxes were due and payable. L.1997,c.274,s.3.
NJ Rev Stat § 54:5-133 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-133 - Laws applicable to operation of pool.

54:5-133 Laws applicable to operation of pool.  4. The operations of a joint municipal lien pool shall be subject to the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.), the Open Public Meetings Act, P.L.1975, c.231 (C.10:4-6 et seq.),and the "Local Fiscal Affairs Law," N.J.S.40A:5-1 et seq. L.1997,c.274,s.4.
NJ Rev Stat § 54:5-134 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-134 - Transfer of municipal lien.

54:5-134 Transfer of municipal lien.  5. a. No municipal lien shall be transferred to a joint municipal lien fund unless the record owner of the property subject to the lien has first been sent notice, by regular and certified mail, of the intended transfer and been given an opportunity to redeem the lien at least 10 days prior to the transfer. b. A municipal lien transferred to a joint municipal lien pool shall remain the property of the municipality transferring the lien until actually sold by the pool. Joint municipal lien pools shall not own or foreclose upon municipal liens. The sale or arrangement for use as collateral for a bond or note of a municipal lien shall not affect redemption rights or the existing foreclosure process. L.1997,c.274,s.5.
NJ Rev Stat § 54:5-135 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-135 - Execution of lien certificates.

54:5-135 Execution of lien certificates.  6. A joint municipal lien pool may act on behalf of any member municipal tax collector to execute lien certificates as part of a sale. All interests and penalties otherwise due shall be paid to the municipality in cash or notes up to and until the time the liens are sold or used as collateral for a bond or note. L.1997,c.274,s.6.
NJ Rev Stat § 54:5-136 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-136 - Operating plan filed by joint municipal lien pool.

54:5-136 Operating plan filed by joint municipal lien pool.  7. Prior to any initial bulk sale, public sale at auction or arrangement for use as collateral for a bond or note of municipal liens by a joint municipal lien pool, the pool shall file an operating plan for review and approval of the Local Finance Board. The operating plan shall include the procedure by which the sale, auction or issuance of bonds or notes shall be accomplished along with a method of distribution of revenues that exceed the costs of operating the activities of the pool. The Local Finance Board shall ensure that the operating plan is fiscally prudent, that the fees and costs to be incurred, including those for professional contracts, are appropriate and reasonable, and that the plan meets such other criteria as the board deems necessary. L.1997,c.274,s.7.
NJ Rev Stat § 54:5-137 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:5-137 - Rules, regulations, orders.

54:5-137 Rules, regulations, orders.  8. The Director of the Division of Local Government Services in the Department of Community Affairs may adopt rules and regulations and issue orders, as necessary, to effectuate the purposes of this act. L.1997,c.274,s.8.
NJ Rev Stat § 54:6-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:6-2 - Titles under "Martin act" validated

54:6-2. Titles under "Martin act" validated  L.1929, c. 328, p. 745, entitled "A supplement to an act entitled "An act concerning unpaid taxes, assessments and other municipal charges on real property, and providing for the collection thereof by the creation and enforcement of liens thereon' (Revision of 1918)," approved May sixth, one thousand nine hundred and twenty-nine, saved from repeal. [This act validates, confirms and makes absolute titles derived through the so-called Martin act (L.1886, c. 112, p. 149) when the deed given therefor has been on record for more than thirty years.]
NJ Rev Stat § 54:6-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:6-3 - Land sold for taxes to taxing district subject to "Martin act" proceedings

54:6-3. Land sold for taxes to taxing district subject to "Martin act" proceedings  L.1904, c. 208, p. 371 (C.S. p. 5204, s. 306), entitled "An act for the sale in fee of land purchased by any taxing district for taxes, assessments or water rents," approved March thirtieth, one thousand nine hundred and four, saved from repeal. [This act subjected land purchased by a taxing district for unpaid taxes, assessments or water rents, to the proceedings provided by the act commonly known as the "Martin act" (L.1886, c. 112, p. 149) and its amendments and supplements.]
NJ Rev Stat § 54:6-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:6-4 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands

54:6-4. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands  L.1897, c. 196, p. 393 (C.S. pp. 5234 to 5245, s.s. 378 to 402), entitled "An act concerning the settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns of this state, and imposing and levying a tax, assessment and lien in lieu and instead of such arrearages and to enforce the payment thereof, and to provide for the sale of lands subjected to future taxation and assessment," approved May eighteenth, one thousand eight hundred and ninety-seven, saved from repeal. [This act related to the settlement and collection of arrearages of unpaid taxes, assessments and water rates or rents in towns of this state, provided for the appointment of commissioners of adjustment by the circuit court of the county, and contained a complete procedure for ascertaining an amount in lieu of all arrearages and for the collection of such ascertained amount. The act further provided for the sale of lands in satisfaction of the lien thereon for the amount ascertained to be due, for the redemption of lands from such sale, and for other remedies in connection therewith.]
NJ Rev Stat § 54:6-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:6-5 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands

54:6-5. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands  L.1898, c. 193, p. 442 (C.S. pp. 5246 to 5254, s.s. 403 to 418), entitled "An act concerning the settlement and collection of arrearages of unpaid taxes, assessment and water rates or water rents in towns, townships, boroughs and other municipalities except cities of this state, and imposing and levying a tax, assessment and lien in lieu and instead of such arrearages and to enforce the payment thereof, and to provide for the sale of lands subject to future taxation and assessment," approved May eighteenth, one thousand eight hundred and ninety-eight, saved from repeal, together with amendments and supplements approved on the following dates: March 21, 1899 (L.1899, c. 58, p. 164; C.S. p. 5254, s. 419). March 23, 1899 (L.1899, c. 114, p. 253; C.S. p. 5254, s.s. 420, 421). March 23, 1900 (L.1900, c. 146, p. 341; C.S. pp. 5254, 5255, s.s. 422 to 425). March 22, 1901 (L.1901, c. 170, p. 364; C.S. p. 5255, s. 426). March 22, 1901 (L.1901, c. 200, p. 403; C.S. p. 5255, s. 427). March 24, 1902 (L.1902, c. 30, p. 59; C.S. p. 5256, s. 428). April 1, 1902 (L.1902, c. 75, p. 238; C.S. pp. 5256, 5257, s.s. 429 to 432). April 3, 1902 (L.1902, c. 164, p. 555; C.S. p. 5252, s. 411). April 8, 1902 (L.1902, c. 193, p. 626; C.S. p. 5257, s. 433). April 22, 1902 (L.1902, c. 269, p. 792). March 13, 1903 (L.1903, c. 33, p. 55). April 14, 1903 (L.1903, c. 258, p. 692; C.S. p. 5248, s. 405). April 6, 1905 (L.1905, c. 107, p. 211). April 28, 1905 (L.1905, c. 201, p. 369). May 17, 1906 (L.1906, c. 265, p. 548; C.S. p. 5253, s. 416). March 28, 1912 (L.1912, c. 248, p. 447). April 2, 1913 (L.1913, c. 229, p. 417). April 15, 1915 (L.1915, c. 333, p. 607). April 21, 1915 (L.1915, c. 375, p. 697). February 9, 1918 (L.1918, c. 21, p. 87). February 27, 1918 (L.1918, c. 145, p. 336). March 4, 1918 (L.1918, c. 174, p. 506). March 12, 1923 (L.1923, c. 51, p. 112). [This original act, together with its amendments and supplements, related to the settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities of this state, except cities, provided for the appointment of commissioners of adjustment by the circuit court of the county, and contained a complete procedure for ascertaining an amount in lieu of all arrearages and for the collection of such ascertained amount. The act further provided for the sale of lands in satisfaction of the lien thereon for the amount ascertained to be due, for the redemption of lands from such sale, and for other remedies in connection therewith.]
NJ Rev Stat § 54:7-1 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-1 - Action by governing body

54:7-1. Action by governing body  Any municipal assessment, charge or lien against a parcel of real estate may be apportioned among proper subdivisions of the parcel by the governing body of the municipality in which the parcel is located.
NJ Rev Stat § 54:7-2 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-2 - Liens which may be apportioned

54:7-2. Liens which may be apportioned  The assessments, charges or liens which may be so apportioned shall include assessments for taxes, assessments for benefits for local improvements and all other municipal charges which are or may become liens upon real estate, due or to become due and payable to the municipality, including the claim of the municipality under a sale for the enforcement of taxes or other municipal liens or charges.
NJ Rev Stat § 54:7-3 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-3 - Apportionment by application or on motion of governing body

54:7-3. Apportionment by application or on motion of governing body  The apportionment shall be made on the written application of any person interested, or on motion of the governing body without application, and shall be made according to the values of the respective subdivisions at the time the respective charges were imposed or levied, unless the claim is justly chargeable only to a particular part of the whole parcel.
NJ Rev Stat § 54:7-4 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-4 - Apportionment; resolution; copies filed

54:7-4. Apportionment; resolution; copies filed  The governing body may make the apportionment by resolution. A copy of the apportionment shall be filed with the clerk and with the collecting officer of the municipality, and the charge as apportioned to each subdivision shall then be a charge or lien thereon, in the same manner as if originally so assessed or imposed.
NJ Rev Stat § 54:7-5 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-5 - Apportionment without notice; reapportionment; effect of difference

54:7-5. Apportionment without notice; reapportionment; effect of difference  The apportionment may be made without notice to the interested parties, but in such case any interested party who did not waive notice may apply for a reapportionment on notice. If, on the reapportionment, a sum is apportioned to a subdivision in excess of the former apportionment, the amount of the excess shall be abated and lost to the municipality.
NJ Rev Stat § 54:7-6 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-6 - Notice; publication; service

54:7-6. Notice; publication; service  Notice under section 54:7-5 of this title shall state the time and place of hearing on the application, and shall be given at least one week in advance by publication in a newspaper in which ordinances of the municipality may be published, and by personal service of a copy of the notice on each interested person who resides in the municipality.
NJ Rev Stat § 54:7-7 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-7 - Apportionment by designated municipal officer; appointment

54:7-7. Apportionment by designated municipal officer; appointment  The governing body, either in a particular case or by standing resolution, may direct the apportionment to be made by a municipal official, and may impose such lawful regulations as the resolution shall provide.
NJ Rev Stat § 54:7-8 (2021)
2021 New Jersey Revised Statutes|Title 54 - Taxation|Section 54:7-8 - Map and deposit for expenses may be required

54:7-8. Map and deposit for expenses may be required  The governing body or authorized officer may require that the written application shall be accompanied by a map showing the entire parcel and the subdivisions desired and the deposit of a sum sufficient to cover the expenses of the notice and advertisement provided for in this article, and to pay the estimated amount apportionable to the subdivision in which the applicant is interested.