reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4B-2 - Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share

54:4B-2. Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share
Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that any county tax assessed or allocated to any taxing district is unconstitutional or illegal, in whole or in part, or is excessive or inadequate for other reasons, such local taxing district shall be debited or credited as the case may be, on the county taxes next due, with the difference between the amount which it has paid and the amount ultimately determined as said taxing district's lawful share of county taxes.
L.1960, c. 175, p. 718, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4B-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes

54:4B-3. Right of taxing district entitled to credit to sue for repayment of excess taxes
In no case shall any taxing district entitled to credit on county taxes as provided in section 2 hereof, have the right to sue for or obtain a judgment directing the repayment of such excess taxes by the county treasurer or by any other county official.
L.1960, c. 175, p. 718, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4B-4 - Exclusive remedy; applicability

54:4B-4. Exclusive remedy; applicability
The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess taxes whether paid heretofore or hereafter and shall also apply where any such taxing district has heretofore obtained or may hereafter obtain a judgment for the repayment of such excess taxes.
L.1960, c. 175, p. 718, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-2 - "Land" , "municipality" and "municipal lien" defined

54:5-2. "Land" , "municipality" and "municipal lien" defined
As used in this chapter:
"Land" or "lands" means and includes all real property;
"Municipality" means and includes every taxing district having the machinery for the assessment and collection of taxes;
"Municipal liens" means and includes all liens mentioned in this chapter, and all existing liens of like character.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-6 - Unpaid taxes a continuous lien; penalties and costs.

54:5-6 Unpaid taxes a continuous lien; penalties and costs.
54:5-6. Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20), as appropriate, interest, penalties and costs of collection which thereafter fall due or accrue shall be added to and be a part of such initial lien.
amended 1944, c.247; 1991, c.75, s.42; 1994, c.32, s.5; 2016, c.5, s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-7 - Assessments for municipal improvements, continuous liens.

54:5-7 Assessments for municipal improvements, continuous liens.
54:5-7. All assessments for benefits for municipal improvements, including, but not limited to local improvements pursuant to R.S.40:56-21, shall be a continuous lien on the land on which they are assessed on and after the date fixed in the laws, or the effective date of the ordinance or resolution, as the case may be, authorizing the assessment, or if no date is so fixed, then on and after the date on which they are payable. The lien shall be considered a statutory lien for all purposes, including the federal bankruptcy code, regardless of whether or not the amount of the assessment has been determined at the time that the lien attaches to the land. A confirmation hearing process to determine the amount of an assessment, such as is set forth in R.S.40:56-21, shall not affect the commencement or validity of a lien under this section. All subsequent interest, penalties and costs of collection which thereafter accrue shall be added to and be a part of the initial lien.
Amended 2002, c.15, s.11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-10 - Judicial proceedings affect liens only when lis pendens filed

54:5-10. Judicial proceedings affect liens only when lis pendens filed
No judicial proceeding shall operate to stay the enforcement of any municipal lien, unless the court shall so order, nor unless due notice of the order describing the land and naming the owner shall be filed as a notice of lis pendens in the office of the county clerk or register of deeds and mortgages, as the case may be, of the county where the lands are situate.
Amended by L.1953, c. 51, p. 898, s. 30.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-11 - Official designated to examine records, certify unpaid municipal liens; immunity

54:5-11. Official designated to examine records, certify unpaid municipal liens; immunity
54:5-11. The governing body of each municipality shall from time to time by resolution, designate an official of the municipality to make examinations of its records as to unpaid municipal liens and to certify the result thereof. The official so designated, and each new incumbent of the office, shall thereafter be vested with the power to make official certificates of searches for municipal liens until a new official has been designated for the purpose, and no other official than the one so designated shall make any such official certificate. No personal liability shall attach or be chargeable to the official so designated.
Amended 1994,c.32,s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-12 - Certificate as to taxes and other liens

54:5-12. Certificate as to taxes and other liens
Upon receipt of the fees hereinafter provided, and of a written application from any person containing a diagram or description showing the location and dimensions of the tract of land to be covered by the certificate, and the name of the owner of the tract, such official shall make an examination of the records of the municipality, and within 15 days after receipt of the application, issue a certificate certifying the taxes, assessments or other municipal liens or charges, levied or assessed against the property described in the application, which are liens thereon at the date of the certificate. He shall include therein all unpaid installments of assessments theretofore levied and in force, whether due or not and whether the land is or may be subject to roll-back taxes under the Farmland Assessment Act of 1964, P.L.1964, chapter 48 (C. 54:4-23.1 et seq.).
Amended by L.1964, c. 67, s. 1; L.1970, c. 293, s. 1, eff. Dec. 14, 1970.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-13 - Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act

54:5-13. Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act
The certificate provided for in section 54:5-12 of this Title shall include a statement of all municipal liens and outstanding certificates of tax sale, whether held by the municipality or not, made at any time prior to the date of its certification and not redeemed at such date as shown on the records of the municipality, and in the case of a continuation search shall indicate whether the liens, if any, shown in the original certificate shall have been paid and satisfied or remain in force. In addition, the certificate shall state whether the land is being assessed or has been assessed within the 3 years last past under the Farmland Assessment Act of 1964, P.L.1964, chapter 48 (C. 54:4-23.1 et seq.) and may be subject to roll-back taxes thereunder.
Amended by L.1944, c. 97, p. 252, s. 1; L.1947, c. 356, p. 1156, s. 1; L.1970, c. 293, s. 2, eff. Dec. 14, 1970.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-14 - Schedule of fees for searches

54:5-14. Schedule of fees for searches
The official appointed as provided in section 54:5-11 of this Title shall receive, for each certificate issued by him, a fee of $10.00.
Amended by L.1964, c. 256, s. 1; L.1977, c. 78, s. 1, eff. May 2, 1977.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-15 - Continuation searches; fee

54:5-15. Continuation searches; fee
When the holder of a certificate issued as hereinbefore provided shall, within 3 years from the date thereof, apply for a continuation thereof, the fees charged therefor shall not exceed $2.00 per calendar year.
Amended by L.1964, c. 256, s. 2; L.1977, c. 78, s. 2, eff. May 2, 1977.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-16 - Searches certified as correct; duplicates kept.

54:5-16 Searches certified as correct; duplicates kept.
54:5-16. Searches certified as correct; duplicates kept.
All searches so made shall be certified as correct by the designated official, and the fees collected shall be paid by him to the governing body of the municipality. The designated official shall keep a duplicate copy of each certificate, which shall be consecutively numbered and show the amount of fees charged. The Division of Archives and Records Management in the Department of State, with the approval of the State Records Committee, shall determine a retention schedule for all certificates made by the designated official.
Amended 2003, c.52.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-17 - Liens and outstanding certificates of tax sale not shown by search; persons protected

54:5-17. Liens and outstanding certificates of tax sale not shown by search; persons protected
A bona fide purchaser, lessee or mortgagee who shall acquire for a valuable consideration an interest in lands covered by an official tax search and in reliance on said search shall hold such interest free from any municipal lien and any outstanding certificate of tax sale held by the municipality and any outstanding certificate of tax sale not held by the municipality and not yet recorded within the three months period from date of sale allowed by section 54:5-51 of the Revised Statutes and not shown on that search, and it shall be the duty of the municipality to obtain at its own cost and expense the discharge of any such outstanding certificate of tax sale not held by the municipality not shown on that search.
Amended by L.1947, c. 356, p. 1157, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18 - Failure to issue search or disclose official when demanded; effect

54:5-18. Failure to issue search or disclose official when demanded; effect
If the official designated in the manner provided in section 54:5-11 of this title fails to issue the tax search at his office within the time provided by this article, or if the municipal clerk upon written demand shall fail within fifteen days to state the name and place of office of the official of the municipality duly designated to make tax searches, a person acquiring an interest in lands described in the application or demand and relying thereon shall hold the lands free from municipal liens existing and held by the municipality at the date of the application or demand.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.1 - Searches for municipal improvements not assessed

54:5-18.1. Searches for municipal improvements not assessed
In addition to, but separate and apart from, the official certificates of searches for municipal liens as authorized by sections 54:5-11 et seq. of the Revised Statutes, the governing body of each municipality shall provide by resolution for the making of official certificates of searches as to municipal improvements authorized by ordinance of the municipality, but not assessed, affecting any parcel or tract of land in said municipality in that a future assessment will be made thereon pursuant to such ordinance.
L.1946, c. 269, p. 928, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.2 - Certificates; contents

54:5-18.2. Certificates; contents
Each such certificate shall, when such an ordinance has not been adopted, state that no ordinance has been adopted by the governing body of the municipality authorizing any improvement for which a future assessment will be made upon the parcel or tract of land covered by such certificate, or, if such an ordinance has been adopted, such certificate shall set forth the number of the ordinance, the date of its adoption and the type of improvement or improvements authorized by it.
L.1946, c. 269, p. 928, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.3 - Title of certificate; person making; issuance on application

54:5-18.3. Title of certificate; person making; issuance on application
Said certificates shall be called "certificates as to liability for assessment for municipal improvements." The governing body of the municipality shall, by the resolution aforesaid, designate the municipal clerk or municipal engineer as the person who shall make such certificates. The official so designated shall issue such a certificate within fifteen days after receipt of the fees hereinafter provided and of a written application from any person containing a diagram showing the location and dimensions of the tract of land to be covered by the certificate and the name of the owner of the tract.
L.1946, c. 269, p. 928, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.4 - Fee

54:5-18.4. Fee
The official appointed as herein provided shall be entitled to demand and receive for each such certificate issued by him a reasonable fee, not in excess of those provided for in sections 54:5-14 and 54:5-15 of article three, chapter five, of Title 54 of the Revised Statutes.
L.1946, c. 269, p. 929, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.5 - Land covered by certificate free from subsequent improvement liens

54:5-18.5. Land covered by certificate free from subsequent improvement liens
Any person who shall acquire for a valuable consideration an interest in lands covered by any such certificate in reliance thereon shall hold such interest free from any subsequent liens of the municipality for any such municipal improvements which have been authorized by ordinance at the time such certificate was issued, but not assessed, and which are not shown in such certificate.
L.1946, c. 269, p. 929, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-18.6 - Failure to issue certificate after demand; land free from future lien

54:5-18.6. Failure to issue certificate after demand; land free from future lien
If the official designated to make and issue any such certificate fails to issue the same within fifteen days after receipt of an application therefor and the fees provided for herein, a person acquiring an interest in lands described in the application and in reliance thereon shall hold such interest free from any subsequent liens of the municipality for any such municipal improvements which have been authorized by ordinance prior to the expiration of said fifteen days but not then assessed.
L.1946, c. 269, p. 929, s. 6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.1 - Electronic tax lien sales by municipalities.

54:5-19.1 Electronic tax lien sales by municipalities.
1. a. Any provision of law to the contrary notwithstanding, a municipality may satisfy requirements of the "tax sale law," R.S.54:5-1 et seq., electronically through the use of any nationally recognized electronic municipal tax lien service, including, but not limited to, electronic publication of tax lien sale notices, electronic auctions, electronic payment for purchased liens, digital signature validation, or any other matters necessary for the conduct of electronic tax lien sales in accordance with rules, regulations and procedures promulgated by 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.).
b. Any tax sale notices required to be sent to a property owner or lienholder shall continue to be made by mail pursuant to the "tax sale law," R.S.54:5-1 et seq.
c. The director may authorize "electronic tax lien sale" pilot programs on a case-by-case basis upon application of individual municipalities prior to the director's promulgation of rules, regulations and procedures pursuant to subsection a. of this section.
L.2001,c.160,s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.2 - Definitions relative to contracts for property tax lien management services.

54:5-19.2 Definitions relative to contracts for property tax lien management services.
1. As used in this act:
"Director" means the Director of the Division of Local Government Services in the Department of Community Affairs.
"Property" means parcels of land and their improvements on which the municipality holds a tax lien, or which were acquired by the municipality through the property tax foreclosure process, and including such parcels that the municipality possesses and for which it acts as a receiver pursuant to section 1 of P.L.1942, c.54 (C.54:5-53.1).
"Qualified municipality" means a municipality that is qualified to receive assistance under P.L.1978, c.14 (C.52:27D-178 et seq.), a municipality under the supervision of the Local Finance Board pursuant to the provisions of the "Local Government Supervision Act (1947)," P.L.1947, c.151 (C.52:27BB-1 et seq.), a municipality that has issued qualified bonds pursuant to the provisions of the "Municipal Qualified Bond Act," P.L.1976, c.38 (C.40A:3-1 et seq.) or a municipality identified by the director to be facing serious fiscal distress.
L.2001,c.266,s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.3 - Contracts for property tax lien management services.

54:5-19.3 Contracts for property tax lien management services.
2. Notwithstanding any other provision of law to the contrary, the governing body of a qualified municipality, by resolution, may enter into contracts for property tax lien management services with organizations for the purpose of assisting the qualified municipality in managing its property. For the purposes of this section, property tax lien management services shall be comprehensive in nature given the needs of the qualified municipality, and shall include the following activities as necessary for a comprehensive program of property tax lien management:
a. Developing and administering an asset management and disposition plan for properties owned by the municipality;
b. Developing and administering activities to encourage and assist property owners in satisfying their obligations and retaining their properties, which shall include, but not be limited to working with lenders and non-profit agencies to develop programs that help residential taxpayers address their credit problems and related service programs;
c. Educating property owners about financial alternatives in addressing back taxes, including making installment payments pursuant to R.S.54:5-65 et seq.;
d. Recommending and managing possession and receivership, foreclosure, and property sale activities;
e. Assembling and marketing properties to potential buyers and developers through public sale of properties to be sold, or by assignment sale of tax liens pursuant to N.J.S.54:5-112 and N.J.S.54:5-113;
f. Developing a database of information relating to all properties for which the qualified municipality holds a lien, where at the conclusion of the contract, the contents of the database shall be provided to that municipality in an electronic format that can be used by the municipality;
g. Providing regular reports to the governing body of the qualified municipality and the tax collector on the status of property tax lien management activities and the information obtained through the management process;
h. Managing property owned by the qualified municipality in preparation for its sale, assignment, or possession; or
i. Other similar programs and activities as approved by the director.
L.2001,c.266,s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.4 - Contracts to include compensation to contractor, bases.

54:5-19.4 Contracts to include compensation to contractor, bases.
3. Contracts for property tax lien management services shall include compensation to the contractor based on any combination of the following mechanisms:
a. A percentage of proceeds earned by the qualified municipality from the outright sale of property or from an assignment sale;
b. A percentage of the proceeds from installment agreements entered into through the efforts of the contractor;
c. A percentage of the proceeds from the management of properties assigned to the contractor as part of possession and receivership, or preparing for a sale or assignment; or
d. A fixed amount for general services affecting all parcels whose tax lien is owned by the municipality, which may, at the option of the municipality, be either prorated and charged against such properties as a municipal charge, or be appropriated as if it were subject to the provisions of sections 1 through 5 of P.L.1961, c.22 (C.40A:4-55.1 through 40A:5-55.5).
L.2001,c.266,s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.5 - Approval process by governing body.

54:5-19.5 Approval process by governing body.
4. Contracts for property tax lien management shall be approved by the governing body of the qualified municipality and shall then be submitted to the director for approval. The mayor or other chief executive officer shall not execute the contract until the director approves the contract. If the director neither approves nor returns the contract with recommendations for amendment within 45 days of the director's receipt of the contract, then the contact shall be deemed as approved.
L.2001,c.266,s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.6 - Provision of information.

54:5-19.6 Provision of information.
5. The municipal tax collector of the qualified municipality shall provide the property tax lien management service contractors with any and all information as the tax collector may have available that is related to tax liens, and shall make available records of the tax collector's office accessible to the contractor as the contractor may require. Nothing in P.L.2001, c.266 (C.54:5-19.2 et seq.) shall supersede the responsibility of the tax collector to collect and record property tax receipts and manage those responsibilities statutorily assigned to the tax collector.
L.2001,c.266,s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-19.7 - Contracts considered professional service; duration.

54:5-19.7 Contracts considered professional service; duration.
6. Notwithstanding the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.) to the contrary, contracts for property tax lien management services shall be considered as a professional service and may be entered into for a period not to exceed three years.
L.2001,c.266,s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-20.1 - Discretion of tax collector as to sale.

54:5-20.1 Discretion of tax collector as to sale.
12. When a tax on real property, or other municipal fee or charge levied against real property, together with the interest, penalties, charges and costs of advertising, would amount to less than $100, it shall be discretionary with the tax collector as to whether or not the property shall be advertised and sold for the enforcement of the lien. The tax, fee or charge shall remain a lien on the property and may be included in any tax sale or other municipal lien sale affecting the property, notwithstanding any other law to the contrary. When any such tax, lien or charge shall be due for a period of five years following the year in which it became in arrears, the collector shall sell the property.
L.2009, c.320, s.12.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-21 - Lands listed for sale; liens listed; installments added.

54:5-21 Lands listed for sale; liens listed; installments added.
54:5-21. The collector shall make a list of the lands so subject to sale, describing them in accordance with the last tax duplicate, including the name of the owner as shown on the duplicate, amplifying the description in the duplicate if necessary to better identify the parcel. He shall enter on the list all taxes, assessments and other municipal charges which were a lien at the close of the fiscal year. He shall add to the list all unpaid installments of assessments for benefits theretofore levied and existing as immediate or direct benefits, whether then payable or not, so that the list shall be a complete statement of all municipal charges against the property existing at the close of the fiscal year, together with all interest and costs on all of the items of the list computed to date of sale. If directed so to do by resolution, the collector shall omit from such list such lands as may be subject to sale for unpaid taxes or for any municipal lien, or part thereof, upon which regular installment payments are being made under any agreement or agreements approved by the municipality.
In the case of a standard tax sale, the list shall be prepared at least 50 calendar days prior to the date of sale. The collector may prepare the list after the 11th day of the eleventh month of the fiscal year, and prior to the close of the fiscal year, in order to start advertising the standard tax sale prior to the close of the current fiscal year.
In the case of an accelerated tax sale, the list shall be prepared as of the 11th day of the 11th month of the current fiscal year, and shall include only those taxes, assessments and other municipal charges that were delinquent as of that date.
amended 1945, c.232, s.2; 1991, c.75, s.44 2009, c.320, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-22 - Installments not yet due may be excluded; procedure

54:5-22. Installments not yet due may be excluded; procedure
When an assessment for benefits for municipal improvements is payable in installments by virtue of any law, ordinance or resolution and under the terms of that law, ordinance or resolution, or of any other law, the whole amount or unpaid balances of the assessment has become due and payable by reason of a default in the payment of any of the installments, or in the payment of any other municipal lien, the governing body of the municipality, or the board or body having charge of its finances, may by resolution determine that any subsequent installments which would not yet have become due except for the default shall be considered as not in default, and may by such resolution direct the collector to withhold from any tax sale the subsequent installments not yet due and offer the premises for sale only under the installments or other municipal liens which may be actually in default. The sale shall then be made subject to the lien of the installments not yet due.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-23 - List of installments not due; statement in certificate of sale

54:5-23. List of installments not due; statement in certificate of sale
When installments not yet due are not included in the amount for which sale is made, the amount of such installments shall, nevertheless, be included in the list made up under section 54:5-21 of this Title, but shall be entered in the list as an appendix to each parcel affected thereby under the heading "installments not due." In the notice of sale required by section 54:5-25 of this Title after the statement of the amount due on every such parcel, shall be added a statement substantially in the following form:
"To be sold subject to assessment installments not yet due, amounting to (stating the amount thereof) and interest thereon."
In the certificate of sale provided for under section 54:5-46 of this Title there shall be added to the statement that the sale is subject only to municipal liens accruing after December thirty-first, one thousand nine hundred , (insert year of last item of taxes or assessments for which sale is to be made) a statement substantially in the following form:
"And to assessment installments not yet due, amounting to (stating the amount thereof) and interest."
The title of a person claiming under a tax sale shall not be subject to any municipal lien except those recited in the certificate.
Amended by L.1945, c. 232, p. 749, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-24 - Maintenance of list.

54:5-24 Maintenance of list.
54:5-24. The list shall be maintained as a permanent record of that office. The list shall be either a bound book or a bound hard copy of a computer-generated list. The list may be made up in one or more sections and the term "list" as used in this chapter shall apply to any such section.
amended 2009, c.320, s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-25 - Notice of sale; contents

54:5-25. Notice of sale; contents
54:5-25. After completing the list or sections thereof the collector shall give public notice of the time and place of sale, stating the description of the several lots and parcels of land and the owner's name as contained in the list, together with the total amount due thereon respectively as computed to the date of tax sale and stating in substance that the respective lands will be sold to make the amounts severally chargeable against them on said date as computed in the list, together with interest to the date of sale, and the costs of sale. No other statements need be included in the notice.
Amended 1945,c.232,s.4; 1965,c.187,s.1; 1991,c.75,s.45.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-26 - Notice of tax sale; posting, publication.

54:5-26 Notice of tax sale; posting, publication.
54:5-26. Copies of the notice of a tax sale shall be set up in five of the most public places in the municipality, and a copy of the notice shall be published in a newspaper circulating in the municipality, once in each of the four calendar weeks preceding the calendar week containing the day appointed for the sale. In lieu of any two publications, notice to the property owner and to any person or entity entitled to notice of foreclosure pursuant to section 20 of P.L.1948, c.96 (C.54:5-104.48) may be given by regular or certified mail, the costs of which shall be added to the cost of the sale in addition to those provided in R.S.54:5-38, not to exceed $25 for each notice for a particular property.
For the purposes of notice in connection with a special tax sale for eligible properties which are on an abandoned property list established by the municipality pursuant to section 36 of P.L.1996, c.62 (C.55:19-55), a single advertisement published in a newspaper circulating in the municipality no less than four and no more than six weeks prior to the sale, along with notice to the property owner and any person or entity entitled to notice of foreclosure pursuant to section 20 of P.L.1948, c.96 (C.54:5-104.48), shall constitute sufficient notice of sale on the part of the municipality.
Failure of the property owner to receive a notice of a tax sale properly mailed by the tax collector shall not constitute grounds to void the subsequent tax sale. If ordinances of the municipality are required to be published in any special newspaper or newspapers, the notice shall be published therein.
amended 1997, c.99, s.6; 2005, c.118, s.10; 2009, c.320, s.4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-27 - Notice to owner; mailing

54:5-27. Notice to owner; mailing
When the owner's name appears in the list and his post-office address is known, the collector shall mail to him at that address, postage prepaid, a copy of the notice. Failure to mail the notice shall not invalidate any proceeding hereunder.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-28 - Sale; adjournments; restrictions; readvertisement

54:5-28. Sale; adjournments; restrictions; readvertisement
At the time and place fixed for the sale and from time to time thereafter the collector may adjourn the sale in his discretion, either for want of bidders or at the request of persons interested, or for any other reason satisfactory to him, from day to day or from week to week, on making public announcement thereof, and noting the adjournment on the list. Adjournments shall not be made for more than eight weeks in all, after which new public notice shall be given as hereinbefore provided if further sale is to be made.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-29 - Payment of amount due prior to tax sale; priority.

54:5-29 Payment of amount due prior to tax sale; priority.
54:5-29. At any time before sale the collector shall receive payment of the amount due on any property, together with the interest and costs set forth in R.S.54:5-38, incurred up to the time of payment. When a taxpayer whose property is included in a tax sale shall, prior to the sale, pay the full amount advertised in the sale, plus any interest on any other delinquencies, the tax collector shall then post the receipts, first to the interest, followed by the oldest delinquencies, costs and penalties which action shall then be cause for said property to be removed from the sale.
amended 1994, c.32, s.7; 2009, c.320, s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-30.1 - Bidding by municipal officers at tax sales

54:5-30.1. Bidding by municipal officers at tax sales
Whenever the governing body of a municipality shall by resolution determine that a particular parcel or parcels of real estate, scheduled to be sold at public auction pursuant to the tax sale law, would be useful for a public purpose, it may authorize and direct a municipal official to attend the auction and bid for such parcel or parcels at such sale on behalf of the municipality in the same manner as any other bidder.
L.1962, c. 161, s. 1, eff. Aug. 24, 1962.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-31 - Sale at auction for amount advertised

54:5-31. Sale at auction for amount advertised
54:5-31. At the time and place specified in the notice of sale, or adjournment, the collector shall sell at public auction each parcel of real property which has been so advertised, upon which the municipal liens remain unpaid, unless an error is found requiring readvertisement. The sale shall be made for the amount for which the parcel was advertised, unless that amount is found to be in excess of the correct amount, and then for the correct amount together with the interest thereon unless such interest has already been included in the notice of sale and the costs of sale.
Amended 1965,c.187,s.2; 1991,c.75,s.46.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-32 - Sale in fee subject to redemption.

54:5-32 Sale in fee subject to redemption.
54:5-32. The sale shall be made in fee to such person as will purchase the property, subject to redemption at the lowest rate of interest, but in no case in excess of 18% per annum. If at the sale a person shall offer to purchase subject to redemption at a rate of interest less than 1%, or at no interest, he may, in lieu of any rate of interest to redeem, offer a premium over and above the amount of taxes, assessments or other charges, as in this chapter specified, due the municipality, and the property shall be struck off and sold to the bidder who offers to pay the amount of such taxes, assessments or charges, plus the highest amount of premium.
amended 1975, c.210, s.1; 1979, c.435, s.2; 2009, c.320, s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-33 - Payment; resale; redemption.

54:5-33 Payment; resale; redemption.
54:5-33. Payment for the sale shall be made before the conclusion of the sale, or the property shall be resold. Any premium payment shall be held by the collector and returned to the purchaser of the fee if and when redemption is made. If redemption is not made within five years from date of sale the premium payment shall be turned over to the treasurer of the municipality and become a part of the funds of the municipality. In the event that a petition of bankruptcy has been filed by the property owner, the five year limitation shall be extended for each day that the foreclosure action is precluded by that bankruptcy filing.
amended 1942, c.193; 2009, c.320, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-34 - Sale; purchase by municipality; rights of municipality

54:5-34. Sale; purchase by municipality; rights of municipality
The officer making sale shall strike off and sell to the municipality in fee for redemption any parcel of real property purchased in accordance with a successful bid made pursuant to a resolution of the governing body or at 18% any parcel of real property for which there shall be no other purchaser, and the municipality shall have the same remedies and rights as other purchasers, including the right to bar or foreclose the right of redemption.
Amended by L.1962, c. 161, s. 2; L.1975, c. 210, s. 2, eff. Sept. 25, 1975; L.1979, c. 435, s. 3, eff. Feb. 14, 1980.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-34.1 - State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality

54:5-34.1. State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality
Notwithstanding the provisions of R.S. 54:5-34, whenever in any municipality real property taxes due by a taxpayer are in default to the municipality, and the taxes owed by the taxpayer and so delinquent and uncollectible equaled, in the last local fiscal year in which the taxes were fully collectible, not less than 15% of the total revenue from real property taxes realizable by the municipality in that year, the State shall, at any tax sale conducted for the real property pursuant to the "tax sale law" (R.S. 54:5-1 et seq.), purchase in fee subject to redemption the property, if there be no other purchaser for the property, and the State shall have the same remedies and rights as other purchasers, including the right to bar or foreclose the right of redemption. If the tax sale certificate is not redeemed within the period of 2 years from the State's purchase of it, the municipality shall pay the State within a period of 3 years the full amount due the State on the certificate including interest pursuant to a payment schedule fixed by the State Treasurer after consultation with the municipal officials and the Director of Local Government Services. Once the State has received the total amount which it paid for the tax sale certificate plus interest due thereon, then ownership of the tax sale certificate, if still unredeemed, shall be transferred to the municipality. The State shall not be required to purchase any property at tax sale pursuant to this section, unless written notification of the proposed tax sale was furnished pursuant to section 2 of this act.
The State may foreclose the right of redemption of the property and if it does, it shall proceed under and in the manner provided in the "In Rem Tax Foreclosure Act (1948)," P.L.1948, c. 96 (C. 54:5-104.29 et seq.). The exercise of this right may continue during any period the certificate is unredeemed.
L.1981, c. 194, s. 1, eff. July 2, 1981.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-34.2 - Notice to state by municipality

54:5-34.2. Notice to state by municipality
Any municipality may, upon written notification to the Director of the Division of Local Government Services in the Department of Community Affairs, delivered on or before the submission of the annual municipal budget to the director, that the municipality shall conduct in the current local budget year a tax sale of real property qualifying for State purchase under section 1 of this act, anticipate in its budget the revenues from the proceeds of the sale to be conducted.
L.1981, c. 194, s. 2, eff. July 2, 1981.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-34.3 - Certification of state's annual obligation for inclusion in annual state appropriations act

54:5-34.3. Certification of state's annual obligation for inclusion in annual state appropriations act
The State Treasurer shall annually certify to the Governor and to the Legislature for inclusion in the annual State appropriations act under State aid for municipalities the amount necessary to meet the State's annual obligation under this act.
L.1981, c. 194, s. 3, eff. July 2, 1981.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-35 - Entries made on list as each sale is concluded

54:5-35. Entries made on list as each sale is concluded
As each sale is concluded the officer shall enter on his list the word "sold" , the date of sale, the name and address of the purchaser, the items of cost and interest since said July first and the total for which the sale is made and the rate of redemption.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-37 - Time limit on enforcement; failure to comply; effect; exception

54:5-37. Time limit on enforcement; failure to comply; effect; exception
All municipal liens shall be enforced within one year after the date provided in section 54:5-19 of this title, but the failure of a municipal officer to enforce a municipal lien within that time shall not impair the lien, or prevent a sale thereunder after the time therein specified, except as to persons who may have acquired an interest in the premises in reliance upon an official tax search not disclosing that lien.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-38 - Fees for cost of holding sale.

54:5-38 Fees for cost of holding sale.
54:5-38. The officer conducting a tax sale shall collect and pay into the treasury of the municipality a fee for all costs incurred by the municipality in holding the sale. The amount of the fee so paid shall be 2% of the existing lien as stated in R.S.54:5-19 and R.S.54:5-2, but not less than $15.00 and not more than $100.00 for each parcel listed. In the case of a standard tax sale, the fee shall be payable and collected beginning the 50th calendar day prior to the date of the sale, and in the case of an accelerated tax sale, the fee shall be payable and collected beginning on the 11th day of the eleventh month of the current fiscal year. If unpaid prior to the tax sale, the fee shall form part of the tax lien and be paid by the purchaser at the tax sale.
amended 1983, c.478; 2009, c.320, s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-39 - Land held by purchaser assessed in owner's name; resale by municipality as purchaser

54:5-39. Land held by purchaser assessed in owner's name; resale by municipality as purchaser
When a parcel of land is held by a purchaser under a sale not redeemed, until the right of redemption is barred, all subsequent taxes, assessments for benefits and other municipal charges shall be assessed in the name of the owner, as if no sale had been made. In the event the municipality is such purchaser, such subsequent taxes, assessments for benefits and other municipal charges, shall be additional liens on the land and be added to the amount of the sale, and shall be paid before the land can be redeemed from the sale. No further sale of a parcel while held by the municipality shall be made for subsequent municipal liens, unless directed by resolution of the governing body of the municipality. In that case the officer shall enter the property on his tax sale list, and make up a new calculation to July first preceding the time of the proposed sale, in the manner hereinbefore directed, the amount included in the former sale to be entered in the calculation as a sale, as if it were an independent lien originating on the date of the sale, the interest thereon to be computed from that date, so that whenever a sale is held to enforce a municipal lien it shall include all municipal liens or charges against the property mentioned in the notice of sale.
Amended by L.1945, c. 232, p. 750, s. 5; L.1979, c. 142, s. 1, eff. July 6, 1979.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-40 - Liens certified to officer selling land

54:5-40. Liens certified to officer selling land
When the officer charged with the duty of selling lands for municipal liens shall not have custody of the records of all municipal liens, the municipal officers having custody of any such liens shall on the demand of the selling official certify to him all such liens as are required by this article to be included in the list provided for in section 54:5-21 of this title. After sale, the selling officer shall make an appropriate report to every other officer who had made any such certificate. The governing body of the municipality may make such regulations respecting these certificates and reports and the allowance of proper credits to the officers concerned as may be necessary.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-41 - Statement of proceedings; removal for failure to perform duties

54:5-41. Statement of proceedings; removal for failure to perform duties
When required by the governing body of the municipality, the officer charged with the duty of selling lands for municipal liens, shall present to the governing body such an account in detail of his proceedings in respect to delinquent municipal charges as may be directed by the governing body. The failure of a municipal officer to comply with any provision of this section or section 54:5-40 of this title shall not invalidate any proceedings theretofore or thereafter taken by the selling official. A municipal officer may be removed from office by the governing body of the municipality after hearing, for failure to comply with any reasonable direction provided for in this section and said section 54:5-40, or for failure to comply with any other duties imposed on him by this chapter.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-42 - Lien passes to purchaser; continued if sale set aside

54:5-42. Lien passes to purchaser; continued if sale set aside
When a sale is made in the enforcement of a municipal lien, the lien shall pass, with the title, to the purchaser, and if the sale shall be set aside for defect in the proceedings to sell, the lien shall be thereby continued.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-43 - If sale set aside; tax refunded to purchaser

54:5-43. If sale set aside; tax refunded to purchaser
If the assessment itself is valid and the tax, assessment or other municipal charge, or any part thereof, is justly due, no sale shall be set aside, except on condition that the amount due shall be paid to the municipality for the use of the holder of the certificate of sale by the person applying to set it aside. If the sale shall be set aside, the municipality shall refund to the purchaser the price paid by him on the sale, with lawful interest, upon his assigning to the municipality the certificate of sale and all his interest in the tax, assessment or other charges and in the municipal lien therefor, and the municipality may readvertise and sell if the municipal lien remains in force.