reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-90 - Judgment; failure to redeem; notice posted

54:5-90. Judgment; failure to redeem; notice posted
Where judgment is taken against unknown owners or claimants as provided by Rules of the Supreme Court, their equity of redemption shall be foreclosed and barred without further publication upon their failure to redeem the lands affected by the action, but notice of the date limited for redemption, the place to redeem and the amount necessary to redeem shall be posted upon the lands at least twenty days before the date so fixed. No such judgment, after it has been entered for more than five years, shall be attacked on the ground of insufficient inquiry for the identity, name or address of any defendant, his heirs, assigns or personal representatives, even though the same might have been ascertained by such inquiry.
Amended by L.1948, c. 220, p. 1053, s. 1; L.1953, c. 51, p. 900, s. 43.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-91 - Unknown owner, claimant defined

54:5-91. Unknown owner, claimant defined
54:5-91. Any person whose interest in the lands cannot, in the exercise of reasonable diligence, be ascertained from the search of the title of the premises described in the certificate of sale, made of the indexes in the office of the surrogate and county clerk or register of deeds and mortgages in the county in which the lands are situate, and in the office of the Secretary of State, extending back sixty years next preceding the date of the sale, shall be deemed to be included in the term "unknown owner" or "unknown claimant."
Amended 1953,c.51,s.44; 1994,c.32,s.12.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-97.1 - Fees allowed.

54:5-97.1 Fees allowed.
7. No search fee, counsel fee or other fee related to certified mailings shall be allowed a plaintiff other than a municipality in the foreclosure of a tax lien unless, prior to the filing of the complaint, the plaintiff shall have given 30 days' written notice to the parties entitled to redeem whose interests appear of record at the time of the tax sale, by certified mail with postage prepaid thereon, addressed to the last known address of such persons, of intention to file such complaint. The notice shall also contain the amount due on such tax lien as of the date of the notice. A copy of such notice shall also be filed with the municipal tax collector's office. Upon the filing and service of such notice, a plaintiff shall be entitled to such fees and expenses.
A municipality, by ordinance, may authorize the tax collector to charge to a lienholder a fee not to exceed $50 for the calculation of the amount due to redeem the tax lien required to be provided pursuant to this section. Any request for a redemption calculation shall specify the date to be used for the calculation, which shall be the date of the notice. Neither the tax collector or the municipality shall be liable for an incorrect calculation. The fee paid to the municipality shall not become part of the lien and shall not be passed on to any party entitled to redeem pursuant to R.S.54:5-54.
L.1965, c.187, s.7; amended 1994, c.32, s.13; 2009, c.320, s.11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-98 - Redemption; fees and costs; time and place

54:5-98. Redemption; fees and costs; time and place
After the complaint has been filed redemption shall be made in that cause only, provided notice of the suit has been filed in the office of the tax collector. Such redemption shall be subject to the fixing of fees and costs at any time during the course of the action. In such proceedings the court may order that the redemption shall be made to the tax collector of the municipality at his official office during business hours, except in cases where the tax collector is a part-time official with no regular municipal office, in which case it may order that the redemption shall be made to the clerk of the county in which the premises lie.
Amended by L.1953, c. 51, p. 901, s. 51; L.1965, c. 187, s. 8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-99 - Evidence of payment of subsequent liens required

54:5-99. Evidence of payment of subsequent liens required
No foreclosure judgment shall be entered, except in cases where a municipality is the plaintiff unless evidence is produced in the foreclosure action that all subsequent municipal liens have been paid to the time of the commencement of the action.
Amended by L.1953, c. 51, p. 901, s. 52.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-100 - Validity of sale and proceedings must be attacked by answer

54:5-100. Validity of sale and proceedings must be attacked by answer
In an action in the Superior Court to foreclose the right of any defendant therein named to redeem lands from the lien of a certificate of sale thereof issued for nonpayment of taxes or other municipal lien, the validity of the tax or other municipal lien for which the sale was made and certificate issued, and the validity of the proceedings to sell the lands shall be conclusively presumed unless a defendant in the action shall set up as a defense thereto the invalidity of the tax or other municipal lien or the invalidity of the proceedings to sell or the invalidity of the sale. All questions as to such invalidity may be tried in the action.
Amended by L.1953, c. 51, p. 901, s. 53.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104 - Judgment bars redemption only in lands described therein.

54:5-104 Judgment bars redemption only in lands described therein.
54:5-104. When in a judgment in an action to foreclose the right of redemption, the lands are described in a manner other than that contained in the certificate of tax sale, the judgment shall bar the defendant's right of redemption in and to all the lands described in the judgment, and that property only. Such judgment and recording thereof shall not be deemed a sale, transfer, or conveyance of title or interest to the subject property under the provisions of the "Uniform Voidable Transactions Act," R.S.25:2-20 et seq.
amended 1953, c.51, s.57; 1994, c.32, s.14; 2021, c.92, s.24.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.30 - Definitions.

54:5-104.30 Definitions.
2. When used in the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.):
(a) "Municipality" shall mean every taxing district having the power to assess and collect taxes.
(b) "Tax Collector" or "collector" shall mean the officer of the municipality charged by law with the duty of collecting general land taxes and the enforcement of tax liens.
(c) "County recording officer" shall mean the county officer in whose office deeds are recorded for the county in which the land affected by a proceeding under this act is located.
(d) "Land" or "lands" shall mean and include all real property.
(e) "Tax liens" shall mean all liens for general land taxes, and for all other municipal taxes which are liens on land, together with accrued interest, penalties and costs of collection thereon heretofore existing or hereafter arising pursuant to any law.
(f) "Tax lien title" shall mean the title derived from a sale according to law to satisfy any tax lien and evidenced by a tax sale certificate.
(g) "Person" or "persons" shall mean an individual, a corporation, an association, a municipal corporation, a body corporate and politic, a governing body of a municipality, or a governmental agency, and the singular may include the plural.
(h) "Abandoned property certificate holder" means a person authorized to file an action pursuant to subsection b. of R.S.54:5-86.
L.1948, c.96, s.2; amended 2015, c.16, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.31 - Construction as remedial legislation.

54:5-104.31 Construction as remedial legislation.
3. The In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.) shall be liberally construed as remedial legislation to encourage the barring of rights of redemption, and is an alternate and additional remedy to any other remedy provided by law, and shall apply to certificates of tax sales heretofore or hereafter issued and held by a municipality or an abandoned property certificate holder.
L.1948, c.96, s.3; amended 2015, c.16, s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.32 - In rem proceedings.

54:5-104.32 In rem proceedings.
4. Any municipality or abandoned property certificate holder may proceed, In Rem, pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), similarly to bar rights of redemption, after said certificate has been recorded in the office of the county recording officer. Neither the foreclosure nor the recording of any such judgment or certificate shall be construed to be a sale, transfer, or conveyance of title or interest to the subject property under the provisions of the "Uniform Voidable Transactions Act," R.S.25:2-20 et seq.
L.1948, c.96, s.4; amended 1994, c.32, s.15; 2015, c.16, s.4; 2021, c.92, s.25.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.32a - Right of state or county to foreclose

54:5-104.32a. Right of state or county to foreclose
In any case in which any municipality has conveyed to the State of New Jersey or a county thereof its right, title and interest in any real property, acquired through the purchase of any tax sale certificate covering said real property, the State or the county may, in the name of the municipality, foreclose the rights of redemption of said real property from tax sales, in the name of the municipality but for the use of the State or the county, as the case may be, under the In Rem Tax Foreclosure Act, 1948.
L.1964, c. 39, s. 2. Amended by L.1974, c. 22, s. 2, eff. April 25, 1974.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.32b - Proceedings by state or county

54:5-104.32b. Proceedings by state or county
The proceeding shall be begun in the name of the municipality for the use of the State or the county, without the adoption of any resolution by the governing body of the municipality to foreclose any such tax sale certificate, and shall proceed in the same manner as is provided in such In Rem Tax Foreclosure Act and the Rules of the Supreme Court governing such proceeding, in the case in which the proceedings are brought and prosecuted by the municipality for its own use and if a judgment barring the rights of redemption and foreclosing all prior or subsequent alienations and descents of the lands and encumbrances thereon, is entered thereon, it shall adjudge an absolute and indefeasible estate in fee simple in the lands therein described, to be vested in the State or the county, as the case may be, and such judgment shall be binding and final upon all persons in the same manner as though it was entered in favor of the municipality for its own use.
L.1964, c. 39, s. 3. Amended by L.1974, c. 22, s. 3, eff. April 25, 1974.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.33 - No personal judgment shall be entered

54:5-104.33. No personal judgment shall be entered
In any proceeding under this act no personal judgment shall be entered against any person.
L.1948, c. 96, p. 535, s. 5. Amended by L.1953, c. 51, p. 902, s. 58.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.34 - Time for institution of action.

54:5-104.34 Time for institution of action.
6. No action may be instituted by a municipality under the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), on any tax sale certificate unless:
a. More than six months have expired from the date of the tax sale out of which any such certificate arose; and
b. All or any portion of the general land taxes levied and assessed against the land for 21 months next preceding the commencement of the action, other than those subject to payment by installments authorized by a resolution adopted pursuant to R.S.54:5-65, remains unpaid.
Such action on a tax sale certificate may include the lien for unpaid taxes, utility liens or any other municipal liens in conjunction with or independent of one another.
L.1948, c.96, s.6; amended 1953, c.51, s.59; 1968, c.464; 1974, c.91, s.5; 1995, c.326, s.2; 2015, c.16, s.5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.35 - Resolution by governing body

54:5-104.35. Resolution by governing body
The governing body of any municipality may, from time to time, determine, by resolution, to foreclose any of the tax sale certificates held by it, by the summary proceedings In Rem provided by this act. Such resolution shall list the lands against which such proceedings shall be instituted. Such list, to be known as the "tax foreclosure list," shall be prepared and certified by the tax collector. It shall schedule the lands and certificates in numerical sequence, and shall contain the following information:
(a) Schedule number.
(b) Description of the land as it appears on the tax duplicate and in the certificate of tax sale.
(c) Serial number, or, if no serial number, other identification of the certificate of tax sale.
(d) Date of tax sale.
(e) Book and page or date and instrument number of the record of the certificate in the office of the county recording officer if such certificate has been recorded at the time of the adoption of such resolution, and the prior recording of the tax certificate shall not be a prerequisite to the adoption of the resolution.
(f) The amount of the sale as set forth in the certificate.
(g) The amount of all tax liens accruing subsequent to the tax sale, including interest, penalties and costs.
(h) The amount required to redeem.
(i) The name of the person appearing as the owner of the land to be affected by the foreclosure proceedings as it appears on the last tax duplicate of the municipality, or the word "unknown" if no name appears thereon.
L.1948, c. 96, p. 535, s. 7. Amended by L.1953, c. 147, p. 1360, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.36 - Jurisdiction

54:5-104.36. Jurisdiction
The Superior Court shall have jurisdiction to give full relief, in rem, as prescribed in this act.
L.1948, c. 96, p. 536, s. 8. Amended by L.1953, c. 51, p. 902, s. 60.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.37 - Fees to be paid on institution of action

54:5-104.37. Fees to be paid on institution of action
The fees to be paid to the clerk of the court on the institution of an action shall be twenty-five dollars ($25.00), except when a foreclosure is sought as to more than twenty-five certificates, in which case the clerk shall be entitled to fifty cents ($0.50) for each certificate in excess of twenty-five.
L.1948, c. 96, p. 536, s. 9. Amended by L.1953, c. 51, p. 902, s. 61.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.41 - Complaint to be filed with tax collector; county recording officer and Attorney-General

54:5-104.41. Complaint to be filed with tax collector; county recording officer and Attorney-General
The plaintiff shall file a copy of the complaint in the offices of the municipal tax collector, the county recording officer and the Attorney-General of the State of New Jersey.
L.1948, c. 96, p. 537, s. 13. Amended by L.1953, c. 51, p. 903, s. 65.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.42 - Notice

54:5-104.42. Notice
The copy of the complaint filed in the office of the county recording officer and the publication, service and posting of the notice as provided by the Rules Governing the Courts of the State of New Jersey shall be notice to the world including all persons claiming any right, title, interest in or lien upon the land sought to be affected by said complaint, whether or not the names of said persons appear in said complaint, of the institution of said foreclosure proceedings in rem, and that unless said lands be redeemed in the cause as hereinafter provided, the right, title, interest or lien of any such persons and the claim of any or all other persons, whether such right, title, interest, lien or claim has or shall have become vested or shall have arisen or may arise prior to or subsequent to the filing of said complaint, shall be foreclosed and forever debarred and that an indefeasible estate in fee simple in said lands shall be vested in the plaintiff, by the judgment of the said court, as provided in this act.
L.1948, c. 96, p. 537, s. 14. Amended by L.1953, c. 51, p. 903, s. 66; L.1979, c. 414, s. 1, eff. Feb. 8, 1980.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.43 - Complaint to have effect of notice to State

54:5-104.43. Complaint to have effect of notice to State
The copy of said complaint filed in the office of the Attorney-General of the State of New Jersey shall be notice to the State of New Jersey, including any agency of the State, and any political subdivision thereof having an interest in or lien upon the land to be affected, that such action has been instituted, in rem, against said land.
L.1948, c. 96, p. 538, s. 15. Amended by L.1953, c. 51, p. 904, s. 67.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.44 - Duties of county recording officers

54:5-104.44. Duties of county recording officers
Upon the filing of such copy of complaint, the county recording officer shall forthwith cause the action to be indexed in the name of all persons appearing in the tax foreclosure list and in the complaint in the same index used for notices of lis pendens, and the filing of said complaint shall be noted in the margin of the record of each certificate of tax sale referred to in said complaint.
L.1948, c. 96, p. 538, s. 16. Amended by L.1953, c. 51, p. 904, s. 68.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.45 - Fees of county recording officer

54:5-104.45. Fees of county recording officer
The county recording officer for filing and indexing such copy of the complaint and the making of such marginal notation shall be entitled to the same fees to which he would be entitled for the filing, indexing and noting of a Notice of Lis Pendens.
L.1948, c. 96, p. 538, s. 17. Amended by L.1953, c. 51, p. 904, s. 69.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.48 - Notice to municipality by owners or parties in interest; notice of foreclosure

54:5-104.48. Notice to municipality by owners or parties in interest; notice of foreclosure
At any time after the enactment of this act, any person owning land or holding a mortgage thereon, or any person having a lien or claim thereon, or interest therein, may file with the tax collector of the taxing district wherein such land is located, a notice stating his name, residence and post-office address and a description, as shown in the last tax duplicate of the municipality, of the parcel of land in which such person has an interest, which notice shall continue in effect for a period of five years, unless earlier canceled by such person. A notice of foreclosure shall be served upon such persons and all others, as provided by Rules Governing the Courts of the State of New Jersey.
L.1948, c. 96, p. 540, s. 20. Amended by L.1953, c. 51, p. 904, s. 72; L.1979, c. 414, s. 2, eff. Feb. 8, 1980.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.53 - Certain omissions no defense

54:5-104.53. Certain omissions no defense
No omission of any of the procedures or actions required by law in relation to levy and assessment shall be a defense or objection to the foreclosure of any tax lien title, unless it be also made to appear to the court that such omission has been prejudicial to the answering defendant.
L.1948, c. 96, p. 541, s. 25. Amended by L.1953, c. 51, p. 905, s. 77.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.58 - Severance upon filing of answer

54:5-104.58. Severance upon filing of answer
If an action is severed by reason of the filing of an answer as to a parcel or parcels of land, the plaintiff shall be liable for and shall pay to the clerk of said court the fees and costs as in the case of the commencement and prosecution of a new, separate and distinct action.
L.1948, c. 96, p. 543, s. 30. Amended by L.1953, c. 51, p. 906, s. 82.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.59 - Apportionment, allocation, definition of costs and fees

54:5-104.59. Apportionment, allocation, definition of costs and fees
31. a. All costs and fees in the action shall be equitably apportioned and allocated to the several parcels of land affected by the action, and added to the amount required to redeem.
b. For the purposes of this section "all costs and fees" includes all costs incurred for a standard title search and all reasonable attorney fees incurred in the action.
L.1948,c.96,s.31; amended 1953,c.51,s.83; 1993,c.278,s.1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.60 - Redemption

54:5-104.60. Redemption
Redemption shall be made as provided in section 54:5-98 of the Revised Statutes.
L.1948, c. 96, p. 543, s. 32. Amended by L.1953, c. 51, p. 906, s. 84.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.61 - Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption

54:5-104.61. Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemption
Upon such redemption, the plaintiff or its attorney shall promptly file with the county recording officer a statement setting forth that redemption has been made in respect to any parcel of land described in the petition. The filing of the statement shall operate to discharge the notice hereinbefore provided in section fourteen insofar as the notice relates to the land so redeemed. Any person making such redemption shall be entitled to receive, from the tax collector or other official, a certificate of redemption and a duplicate thereof, and may file such duplicate with the county recording officer, in lieu of, and with the same effect as, a statement of redemption filed by a plaintiff or its attorney, as in this section provided.
L.1948, c. 96, p. 544, s. 33. Amended by L.1953, c. 51, p. 906, s. 85.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.62 - Right of plaintiff to order of dismissal

54:5-104.62. Right of plaintiff to order of dismissal
The plaintiff shall have the right to an order of dismissal, without notice and without costs, as to any parcel of land affected by any action under this act. The filing of a copy of the order with the county recording officer shall operate as a discharge of the proceedings as to the parcel of land affected thereby. The recording officer shall charge fifty cents ($0.50) for each parcel of land affected by such discharge.
L.1948, c. 96, p. 544, s. 34. Amended by L.1953, c. 51, p. 907, s. 86.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.64 - Form and effect of judgment

54:5-104.64. Form and effect of judgment
36. (a) The judgment shall give full and complete relief, in accordance with the provisions of this act, and in accordance with any other statutory authority, to bar the right of redemption, and to foreclose all prior or subsequent alienations and descents of the lands and encumbrances thereon, and to adjudge an absolute and indefeasible estate of inheritance in fee simple in the lands therein described, to be vested in the plaintiff.
(b) Such judgment shall be binding and final upon all persons having a vested or contingent title or interest in or lien or claim upon or against said lands, including the State of New Jersey, and any agency and political subdivision thereof, and their heirs, devisees and personal representatives, and their, or any of their heirs, devisees, executors, administrators, grantees, assigns or successors in right, title or interest, notwithstanding any infancy or incompetency of such person or persons, and upon all other persons, their heirs, devisees and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assigns or successors in right, title or interest.
(c) In the event that any federal statute or regulation requires a judicial sale of the property in order to debar and foreclose a mortgage interest or any other lien held by the United States or any agency or instrumentality thereof, then the tax lien may be foreclosed in the same manner as a mortgage, and the final judgment shall provide for the issuance of a writ of execution to the sheriff of the county wherein the property is situated and the holding of a judicial sale as in the manner of the foreclosure of a mortgage.
L.1948,c.96,s.36; amended 1953,c.51,s.88; 1995,c.326,s.3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.65 - Effect of recording judgment.

54:5-104.65 Effect of recording judgment.
37. Upon the recording of a certified copy of such judgment in the office of the county recording officer, the plaintiff shall be seized of an estate in fee simple, in the lands described therein, absolute and free and clear of all liens and encumbrances, in accordance with the terms of said judgment. Neither the foreclosure nor the recording of any such judgment or certificate shall be construed to be a sale, transfer or conveyance of title or interest to the subject property under the provisions of the "Uniform Voidable Transactions Act," R.S.25:2-20 et seq.
L.1948, c.96, s.37; amended 1953, c.51, s.89; 1994, c.32, s.16; 2021, c.92, s.26.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.66 - Additional duty of county recording officer; fee

54:5-104.66. Additional duty of county recording officer; fee
Upon the recording of such judgment, the county recording officer shall note, in the margin of each certificate referred to therein, the following: "Judgment recorded on
(here insert date)
," for which such recording officer
(here insert book and page or instrument number)
shall charge thirty-five cents ($0.35) for each notation.
L.1948, c. 96, p. 545, s. 38. Amended by L.1953, c. 51, p. 908, s. 90.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.67 - Application to reopen judgment

54:5-104.67. Application to reopen judgment
No application shall be entertained to reopen such judgment after three months from the date of the recording thereof in the office of the county recording officer, and then only upon the grounds of lack of jurisdiction or fraud in the conduct of the action.
L.1948, c. 96, p. 546, s. 39. Amended by L.1953, c. 51, p. 908, s. 91.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.68 - Constitutional clause

54:5-104.68. Constitutional clause
If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but such adjudication shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly invalidated in and by such judgment.
L.1948, c. 96, p. 546, s. 40.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.69 - Repealer

54:5-104.69. Repealer
"An act providing for the foreclosure by any municipality of rights of redemption of real property from tax sales and tax lien sales, and supplementing chapter five of Title 54 of the Revised Statutes," approved June twenty-third, one thousand nine hundred and forty-seven (P.L.1947, c. 333), is hereby repealed.
L.1948, c. 96, p. 546, s. 41.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.70 - Certain acts and decrees valid

54:5-104.70. Certain acts and decrees valid
The repeal of said act by this act shall not affect any act done, or proceedings had or pending, and such repeal shall not invalidate any decree made by the Court of Chancery or to be made in any proceedings now pending or anything done under and by virtue of the act hereby repealed.
L.1948, c. 96, p. 546, s. 42.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.72 - Irregularities in proceedings; instituting new proceedings.

54:5-104.72 Irregularities in proceedings; instituting new proceedings.
1. Where
(a) any proceeding pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), to which P.L.1955, c.278 (C.54:5-104.72 et seq.) is a supplement, or
(b) any other proceeding for the foreclosure of a right of redemption where the right could then have been, but was not, foreclosed in the manner provided by the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.) if that act had then been in effect,
has been heretofore or shall be hereafter instituted and judgment obtained, and after the entry of such judgment it is discovered that there were irregularities, or that there may have been irregularities, in the conduct of the proceedings, the municipality or abandoned property certificate holder that instituted the proceedings, may conduct a proceeding under the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), in the same manner and with the same effect as the first proceeding would have had if it had been regularly prosecuted to judgment under that act.
L.1955, c.278, s.1; amended 1961, c.112; 2015, c.16, s.6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.73 - Right of purchaser to have prior foreclosure proceedings corrected.

54:5-104.73 Right of purchaser to have prior foreclosure proceedings corrected.
2. Where a municipality or abandoned property certificate holder has heretofore sold and transferred, or shall hereafter sell and transfer, lands to a purchaser, title to which was acquired by the municipality or abandoned property certificate holder under a tax sale certificate and the foreclosure thereof, the said purchaser may request the municipality or abandoned property certificate holder to further foreclose or reforeclose such tax sale certificate under the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), to which P.L.1955, c.278 (C.54:5-104.72 et seq.) is a supplement, for the purpose of correcting and overcoming any irregularity in the prior foreclosure proceedings, or to bar any outstanding right of redemption of the lands from the tax sale which resulted in the said tax sale certificate, which right of redemption could have been but was not barred by the said prior foreclosure proceedings.
L.1955, c.278, s.2; amended 2015, c.16, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.74 - Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.

54:5-104.74 Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.
3. Notwithstanding the prior sale of the property by the municipality or abandoned property certificate holder, the municipality or abandoned property certificate holder in any case, as provided for in the preceding section, shall have the right to further so foreclose or reforeclose the tax sale certificates for the purpose of correcting or overcoming any irregularity in the prior foreclosure proceeding, or to bar any outstanding right of redemption of the lands from the tax sale which resulted in the said tax sale certificate, which right was not barred by the said prior foreclosure proceeding, but could have been, in the manner provided by the In Rem Tax Foreclosure Act (1948), P.L.1948, c.96 (C.54:5-104.29 et seq.), to which P.L.1955, c.278 (C.54:5-104.72 et seq.) is a supplement, if that act was then in effect; provided, however, that in any such foreclosure proceeding brought pursuant to section 2 of P.L.1955, c.278 (C.54:5-104.73) the judgment of foreclosure therein obtained shall not affect the right, title, and interest in said lands of the said purchaser from the municipality or abandoned property certificate holder or of any person deriving an interest therein from, through, or by any action of, the said purchaser, and the said judgment shall bar such outstanding interests as are foreclosed for the benefit of the said purchaser and the governing body of the municipality may by resolution or abandoned property certificate holder may as otherwise provided by law, as the case may be, authorize the giving to the said purchaser a confirmatory deed.
In every such further foreclosure, or reforeclosure proceeding, brought pursuant to the provisions of section 2 of P.L.1955, c.278 (C.54:5-104.73) or this section, the municipality or abandoned property certificate holder shall clearly set forth in the notice and in the complaint, that the proceeding is instituted pursuant to section 2 of P.L.1955, c.278 (C.54:5-104.73) or this section, and that the judgment to be obtained will specifically contain a provision giving full effect to the foregoing proviso and such judgment shall contain appropriate provisions to that effect.
L.1955, c.278, s.3; amended 2015, c.16, s.8.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.75 - Other manner of foreclosure not precluded

54:5-104.75. Other manner of foreclosure not precluded
Nothing in this act contained shall be deemed to preclude a further foreclosure or reforeclosure of the tax sale certificate in any other manner provided by Title 54 of the Revised Statutes, as amended and supplemented, or by any other statute.
L.1955, c. 278, p. 1004, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.100 - Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance

54:5-104.100. Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance
Where premises are owned, or are thought to be owned, by an individual or individuals occupying, or intending to occupy the same himself or themselves as a single family residence, whether or not a home is partially or fully erected thereon, and whether said premises will constitute the full lot or yard for the home or a portion thereof, any claim of title, lien, encumbrance, restriction or limitation against a fee simple absolute title in said individual or individuals, whether or not asserted in litigation or in any other way, shall be conveyed by the owner of such claim to said individual or individuals upon his or their request and upon payment to said owner by or on behalf of said individual or individuals of the amount paid by the owner to acquire said interest (and, in the event property was all or part of the purchase price, then such payment to said owner shall include the fair value of the property given by the owner to acquire said interest) plus interest at the rate of 6% per annum from the date of such acquisition by said owner to the date of such payment; if for any reason such conveyance is not effected, either because of the refusal of the owner to convey, or the inability of the individual or individuals to contact said owner, or for any reason whatsoever, said individual or individuals may bring a civil action in the Superior Court, naming said owner as a defendant, and serving him by substituted service; upon the successful conclusion of such suit establishing a right to a conveyance the court shall either order such conveyance or may effect such conveyance by its own judgment as if same had been made by the owner. In any such action the amount to be paid to the owner pursuant to this statute plus the interest required herein shall be deposited with the court at the time of the filing of the complaint, and shall be turned over to the owner upon the successful completion of the action or retained by the court if said owner is not located, then and turned over to the owner when located.
L.1964, c. 184, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.101 - Applicability of law

54:5-104.101. Applicability of law
This act shall apply only where the occupancy, or intention to occupy, or the ownership or belief of ownership of said individual or individuals or his or their predecessors in interest derives in whole or in part from defective tax sale or defective tax foreclosure proceedings, and where said individual or individuals acquire his or their interest or ownership or purported interest or ownership without actual knowledge of the outstanding claim of the owner or his predecessor as mentioned above, and where the owner of such outstanding claim acquires same with knowledge, constructive or actual, that said individual or individuals were attempting, or might attempt or might have attempted, to foreclose or purchase or otherwise acquire said outstanding interest or claim.
L.1964, c. 184, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.102 - Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act

54:5-104.102. Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act
The benefits of this act shall inure to the successors in interest of said individual or individuals if said individual or individuals would have been entitled to the benefits of the provisions of this act, regardless of the state of knowledge of such successors, provided only that such successor is an individual or individuals occupying or intending to occupy said premises as a single family residence as set forth above. The successors in interest to said owner shall be subject to all of the disabilities of this act if said owner would have been so subjected, if at the time of the acquisition from said owner (or his or its successors) such successor knew or should have known, and would have known by a reasonable investigation, that said owner or his or its successors or any of them had acquired the interest or claim under the circumstances set forth in this act. The amount payable to such successor shall be the amount last paid to an owner or successor not subject to the disabilities of this act, plus interest at the rate of 6% per annum from the date such amount was paid, or the amount which said successor paid plus said 6%, whichever is smaller. Any agreement or arrangement with an owner who is not subject to the disabilities of this act whereby such owner's claim is pursued for the benefit of others (whether said owner is also benefited or not) under circumstances where such others had they acquired said owner's claim would have been subject to the disabilities of this act shall be null and void; the attempted enforcement, pursuant to such agreement or arrangement, of such owner's claim or interest shall be dismissed and any benefits paid to such others shall be recoverable by the individual or individuals entitled to the benefit of this act. Anyone knowingly attempting to defeat the operation of this act by entering into any such arrangement or agreement shall be adjudged a disorderly person.
L.1964, c. 184, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-104.103 - Definition of phrase "thought to be owned"

54:5-104.103. Definition of phrase "thought to be owned"
Within the meaning of this act, premises shall be deemed to be "thought to be owned" where an individual or individuals have color of title by virtue of any deed whatsoever, devise, inheritance, or by virtue of a tax sale certificate, if foreclosure proceedings on said certificate have been completed (whether by said individual or individuals or others) and have resulted in a judgment purporting to foreclose the interests named therein, even if said foreclosure proceedings resulting in said judgment are void as against an owner subject to the provisions of this act, or his predecessors in interest.
L.1964, c. 184, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-105 - Jurisdiction of courts, proof

54:5-105. Jurisdiction of courts, proof
54:5-105. The Superior Court in an action may direct the county clerk or register of deeds, as the case may be, to cancel of record any tax sale certificate of record in the county if it shall be satisfied by proof that the holder of the tax sale certificate has been fully paid all moneys expended by him for the tax sale certificate, including all expenses incurred by him, and lawful interest therein according to law. The court may proceed in the action in a summary manner or otherwise.
Amended 1953,c.51,s.92; 1991,c.91,s.506.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-107 - Parties defendant

54:5-107. Parties defendant
The action shall be brought against the holder of record of the tax sale certificate, if living, and if not living, his executor or administrator, or if he shall have died intestate and there shall be no administrator, the next of kin of the holder of record of the tax sale certificate. Such other persons may be made defendants as the court may direct.
Amended by L.1953, c. 51, p. 909, s. 93.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-111 - Cancellation of record; procedure

54:5-111. Cancellation of record; procedure
When the order is filed with the clerk or register of deeds of the county, such officer shall discharge and cancel of record the tax sale certificate and shall enter on the margin of the registry or record of the tax sale certificate, and opposite thereto, the words "canceled by order" , entering the date of the order and filing it.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-111.1 - Certificate of cancellation; execution

54:5-111.1. Certificate of cancellation; execution
When a municipality has or shall have acquired a lien, against any lands in this State, or against any interest, right, title or estate therein, by tax, assessment or sale for taxes, assessments, or other municipal charges and has or shall have become the purchaser at a tax sale, held to enforce the collection of such lien, and has or shall have become the holder of the certificate of such tax sale, and has or shall have acquired said lands or any right, title, interest or estate therein and the equity of redemption thereof, by purchase or otherwise, without having taken or completed proceedings to enforce such lien or to foreclose the right of redemption, the governing body of the municipality, may, by resolution, authorize and direct such officer or officers of the municipality, as shall be designated in the resolution, to execute a certificate of cancellation of the lien and of the certificate of tax sale which certificate shall recite the acquisition in lieu of enforcement and foreclosure. Such certificate of cancellation may be made by an endorsement upon the certificate of tax sale which is to be canceled.
L.1945, c. 154, p. 541, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-111.3 - Filing or recording of certificate

54:5-111.3. Filing or recording of certificate
Such certificate of cancellation may be filed or recorded in the same manner and with the same effect as though it were a certificate of redemption of the lands.
L.1945, c. 154, p. 542, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-112 - Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.

54:5-112 Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.
54:5-112. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to the municipality at a sale for delinquent taxes or assessments, the governing body thereof may, by resolution adopted by a majority thereof by roll call, sell such real estate at private sale to such person and for such sums, not less than the amount of municipal liens charged against the same, except as provided in subsection a. of section 38 of P.L.1996, c.62 (C.55:19-57), as shall seem to be to the best interest of the municipality. Upon the adoption of the resolution and the payment of the consideration as stated therein, the officers of the governing body authorized by resolution shall make, execute, acknowledge and deliver a deed without covenants to the purchaser, which deed shall vest in the purchaser all of the right, title and interest of the municipality in the real estate therein described. The deed need not contain any recitals, except a statement of the actual consideration. Such sales shall not include real estate, title to which has been perfected by the municipality. 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.
Amended 1996, c.62, s.43;1997, c.190, s.7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:5-113 - Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.

54:5-113 Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.
54:5-113. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to the municipality at a sale for delinquent taxes and assessments, the governing body thereof may by resolution authorize a private sale of the certificate of tax sale therefor, together with subsequent liens thereon, for not less than the amount of liens charged against such real estate, except as provided in section 2 of P.L.1993, c.113 (C.54:5-113.1) and subsection a. of section 38 of P.L.1996, c.62 (C.55:19-57). The sale shall be made by assignment executed by such officers as may be designated in the resolution. When the total amount of the municipal liens shall, at the time of the proposed sale or assignment, exceed the assessed value of the real estate as of the date of the last sale thereof for unpaid taxes and assessments, the certificates, together with subsequent liens thereon, may be sold and assigned for a sum not less than such assessed value. 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.
Amended 1993, c.113, s.1;1996, c.62, s.44;1997, c.190, s.8.