reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected

54:4-106. Payment of taxes by receivers and assignees; wage liens unaffected
The receiver of a corporation appointed by the Superior Court or an assignee in trust for the benefit of creditors shall take, receive and hold all personal property subject to all unpaid taxes and shall, out of the first moneys received by him, pay to the proper collecting officer of the municipality levying the tax all unpaid taxes, together with the interest and penalties thereon. This payment shall be made before any other payments are made by the receiver or assignee. Nothing in this section shall affect the lien of employees for wages preferred by law.
Amended by L.1953, c. 51, p. 895, s. 25.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation

54:4-107. Taxes and assessments for municipal purposes assessed against state; cancellation
The governing body of any municipality may cancel and satisfy any tax, assessment for street improvement, water rent or other municipal lien which has or shall have been levied on or assessed against lands belonging to the state of New Jersey or the commissioners of the sinking fund thereof.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest

54:4-108. Assessment and collection of taxes in districts illegally incorporated; interest
L.1903, c. 223, p. 487 (C.S. p. 5162, s.s. 146 and 147), entitled "Supplement to an act entitled "An act concerning taxes,' approved April fourteenth, one thousand eight hundred and forty-six," approved April eighth, one thousand nine hundred and three, saved from repeal. [This act provides for the assessment, levy and collection of taxes in certain municipalities formerly incapable of assessing, levying and collecting their taxes because of having been deprived of their franchises or having been illegally incorporated.]
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase

54:4-109. Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase
The governing body of any municipality may compromise, settle and adjust any past due municipal charges, as herein defined, by accepting, in full satisfaction thereof, a conveyance to the municipality of the property upon or against which such municipal charges have been levied and assessed, and simultaneously therewith leasing all or any part of said property so conveyed to such grantor or his assignee, for such period of time and upon such rental and other terms and conditions as such governing body shall by ordinance determine to be for the best interest of said municipality, among which terms and conditions may be included an option to purchase all or any part of said property, but the purchase price fixed in said option shall be not less than the following: the total amount due said municipality for such municipal charges upon said leased property at the date of the conveyance to the municipality, with interest at six per cent per annum to the time of the exercise of the option, plus or minus, as the case may be, the amount, if any, by which the municipal charges that would have been levied against the leased property, except for such conveyance, (calculated upon the assessment against the leased lands for the year the conveyance to the municipality is made), exceeds or is less than the rentals received for said property between the date of the conveyance to the municipality and the date of the exercise of the option, provided, that at the time of such conveyance to such municipality, said property shall be free and clear of all liens other than those existing in favor of such municipality by reason of such municipal charges.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-110 - "Municipal charges" defined

54:4-110. "Municipal charges" defined
The words "municipal charges" as used in sections 54:4-109 to 54:4-113 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, including all advertising fees and costs of sale in the event that the property shall have been purchased by said municipality under any sale made pursuant to law to satisfy liens for past due municipal charges.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-111 - Other rights unimpaired

54:4-111. Other rights unimpaired
None of the provisions of sections 54:4-109 to 54:4-113 of this title shall be construed in anywise to affect or impair the right, title, interest, estate or lien of any purchaser, other than such municipality, under any sale made pursuant to law to satisfy liens for past due municipal charges.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-112 - Conditions precedent to compromise settlement

54:4-112. Conditions precedent to compromise settlement
No such compromise settlement or adjustment shall be made unless the governing body shall be satisfied either that the property to be conveyed could not readily be sold at a price sufficient to pay and satisfy the amount of such municipal charges or that said municipal charges are illegal in whole or in part, or unless the proceedings taken to levy or enforce the same are at variance with the laws of this state in such case made and provided.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-113 - Other laws unaffected

54:4-113. Other laws unaffected
The provisions of sections 54:4-109 to 54:4-112 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges

54:4-114. Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges
The governing body of any municipality may compromise, settle and adjust any past-due municipal charges as hereinafter defined, by accepting in full settlement thereof, a conveyance to the municipality of free and clear unencumbered vacant land, against which said municipal charges have been levied and assessed, said conveyance to cover an entire parcel in arrears or so much thereof as to be worth acceptance by the municipality in settlement of such municipal charges past due; provided, that the purchase price fixed for said conveyance shall be not less than the total amount due said municipality with interest at six per cent per annum to the time of the passing of the title, plus any and all charges for tax sales or otherwise, covering said property proposed to be conveyed and all other property of such owner on which taxes, assessments and other municipal charges are in arrears; and provided, further, that at the time of such conveyance to said municipality, said property shall be free and clear of all liens, rights and encumbrances, other than those existing in favor of such municipality by reason of such municipal charges.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-115 - Method of procedure by municipality

54:4-115. Method of procedure by municipality
Such settlement, being agreed to between the owner and the municipality, subject to the provisions of sections 54:4-114 to 54:4-121 of this title, the method of procedure shall be for the governing body of such municipality to introduce a resolution at a regular meeting, setting forth the amount of past-due municipal charges, and proposed settlement, adjustment by conveyance as aforesaid, and specifying the property proposed to be conveyed, which resolution shall fix a time for hearing thereon before the governing body of such municipality, so that an advertisement of such hearing may be made at least ten days prior to such hearing. Said advertisement of hearing shall be published once in a newspaper published in said municipality or county wherein the municipality is located. If favorable action is had upon said resolution and upon said hearing, a further resolution shall be introduced and if passed by such governing body, same shall confirm the transaction as proposed upon the submission of the entire matter to the funding commission as established by section 40:1-67 of the title Municipalities and Counties, for its approval or disapproval. With the papers presented to the funding commission shall be an appraisal of the property proposed to be conveyed, by a disinterested and licensed real estate agent, under oath, showing value of such property and its possibilities as an asset, if acquired by the municipality.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-116 - Acceptance of deed by municipality

54:4-116. Acceptance of deed by municipality
The municipality is hereby authorized to close the transaction by the acceptance of a deed of conveyance to the municipality of such vacant land, which must be free and clear of all liens, other than those existing in favor of such municipality by reason of such municipal charges, upon the approval, after advertisement and hearing as aforesaid, of the funding commission.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-117 - When settlement prohibited

54:4-117. When settlement prohibited
This method of adjustment and settlement of past-due taxes, assessments and other municipal charges, shall not be undertaken wherein there has been, prior to May twenty-ninth, one thousand nine hundred and thirty-seven, a tax sale or lien for taxes created to any purchaser, except said municipality, and wherein such purchaser holds a valid tax sales certificate covering the land.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-119 - Owner to pay all expenses

54:4-119. Owner to pay all expenses
The owner of the land proposed to be conveyed to any municipality under sections 54:4-114 to 54:4-121 of this title shall pay all expenses in connection with obtaining a free and clear title unencumbered by any lien, rights or charges against the same, and the municipality in payment for said deed, shall credit such owner with payment on account of any past-due taxes, assessments and other municipal charges on property conveyed, and any surplus shall be credited in payment of past-due taxes, assessments and other municipal charges on other property held by such owner located in the municipality, the municipality paying no cash in the transaction for the deed.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-120 - "Municipal charges" defined

54:4-120. "Municipal charges" defined
The words "municipal charges" as used in sections 54:4-114 to 54:4-121 of this title shall include all taxes, assessments and other municipal charges, together with all interest and penalties thereon, and including all advertising fees and costs of sale in the event that the property shall have been purchased by said municipality under any sale made pursuant to law to satisfy liens for past-due municipal charges.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-121 - Other laws unaffected

54:4-121. Other laws unaffected
The provisions of sections 54:4-114 to 54:4-120 of this title shall be construed to be additional legislation on the subject matter therein set forth and not as a revision or repeal of any other law relating to the same subject matter.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-121.1 - Poll tax, cancellation of

54:4-121.1. Poll tax, cancellation of
Whenever poll taxes are in arrears for a period of at least ten years, any municipality may be resolution adopted at a regular meeting of its governing body cancel the said poll tax, and any and all interest or other charges due thereon, and release the collector of any responsibility for the collection of the said poll taxes.
L.1946, c. 40, p. 97, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122 - May compromise, adjust or cancel cemetery assessments

54:4-122. May compromise, adjust or cancel cemetery assessments
It shall be lawful for the governing body of any municipality in this State, by resolution, to compromise, adjust or cancel, any past due assessments with the accrued interest thereon, levied against any cemetery owned by a religious society or sect, used for the interment of its own members, where the assessment was levied for the sole reason that the religious society or sect was an unincorporated cemetery association.
Added L.1938, c. 16, p. 61, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act

54:4-122.1. Receipt and custody of municipal tax collections and other public moneys; purpose of Act
The purpose of this act is to further protect and safeguard the proceeds of municipal tax collections and other public moneys while in the custody of the local officer who receives them and to make more certain the existing laws relating to such custody of municipal funds.
L.1940, c. 257, p. 968, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.2 - Definitions

54:4-122.2. Definitions
For the purposes of this act, unless the context clearly requires a different meaning:
"Collector" means the municipal officer charged with collection of taxes and his deputies and assistants, if any;
"State Board" means the local government board of the Division of Local Government in the State Department of Taxation and Finance;
"Clerk" means such person as the local governing body may designate, pursuant to sections seven or eight, who may be the municipal clerk or some other suitable person other than the collector.
L.1940, c. 257, p. 968, s. 2. Amended by L.1947, c. 118, p. 580, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies

54:4-122.3. Deposit of tax collections and other public moneys in designated banks or trust companies
Tax collections and other public moneys of municipalities shall continue to be deposited in banks or trust companies duly designated pursuant to the provisions of sections 40:5-3 and 40:5-4, and fiscal officers shall continue to be relieved of any liability for loss thereof, caused by the insolvency or closing of such depositories, pursuant to the provisions of section 40:5-5 of the Revised Statutes.
L.1940, c. 257, p. 968, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.4 - Bond of municipal collector; conditions

54:4-122.4. Bond of municipal collector; conditions
Before entering upon the duties of his office or position, but within ten days after the commencement of his term of office or employment, and thereafter whenever required by the local governing body, the collector of each municipality shall give bond, in such form as shall be approved by the State Board and with a corporate surety authorized to do business in this State, conditioned for the faithful performance of his duties whether by himself or his subordinates. The condition shall include, but shall not be construed as limited to, the rendition at all times of a just and true account to the municipal governing body, when so required by it, of all municipal property which shall come into his hands or be committed to his charge, and the delivery of the same, together with all equipment, documents, papers and books belonging to or for the use of the municipality, to his successor in office.
L.1940, c. 257, p. 969, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board

54:4-122.5. Penalty of collector's bond; minimum penalties; determination by Local Government Board
The penalty of each collector's surety bond shall be in such amount, not less than a minimum to be fixed by the State Board, as the local governing body shall determine. In fixing minimum penalties the State Board may classify municipalities according to risk on the basis of the largest sum that might normally be in the custody of the collector at any one time. In addition, particular municipalities or groups thereof may be raised or lowered, as the case may be, in the scale of risks on the basis of any knowledge or information that may be in the possession of the State Board relating to:
(a) The use of approved mechanical methods of accounting for cash receipts by the collector;
(b) Recurring delays, if any, in the making of entries and postings required by law in the collector's books of account;
(c) Recurring delays, if any, in the making of bank deposits, in excess of forty-eight hours from the time money is received;
(d) The collection and accounting for all interest and penalties provided by law on delinquent taxes and assessments;
(e) The annual clearing of the collector's tax duplicate not later than December thirty-first of each year succeeding the year of levy, by collection, proper remission or cancellation, or transfer to tax title lien of all taxes other than such taxes as are in litigation or under a plan of installment payments;
(f) Any other condition or factors affecting the safe-keeping of public moneys for which the collector is responsible.
L.1940, c. 257, p. 969, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.6 - System of internal checks in lieu of minimum penalties

54:4-122.6. System of internal checks in lieu of minimum penalties
Any municipality, in lieu of complying with the minimum penalties fixed by the State Board, pursuant to section five of this act, may maintain a system of internal checks upon the tax collection process in the manner prescribed by either section seven, section eight or section nine of this act, as the case may be, or in such other manner, adequate to insure verifiable accounting for cash receipts, as the State Board may authorize or approve.
L.1940, c. 257, p. 970, s. 6.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand

54:4-122.7. Quarterly list of delinquents; verification of collector's cash accounts and cash on hand
In a municipality having less than an average of three million dollars ($3,000,000.00) in assessed valuations, as set forth in the annual debt statement last filed pursuant to chapter one, Title 40, of the Revised Statutes, the local governing body may designate the clerk to prepare quarterly lists of those persons whose taxes are delinquent according to the records of the collector, and to post copies of such lists in at least ten conspicuous places within the municipality. At the time of the preparation of each quarterly list of delinquents, the clerk shall verify the collector's cash accounts, count cash on hand, and determine whether the collector's duplicate is correctly posted and in balance, and shall certify the results of such check to the local governing body and to the collector's surety. In case any default, delinquency or official misconduct is discovered by the clerk as a result of the posting of quarterly lists pursuant to this section, he shall immediately report the same to the local governing body and to the collector's surety.
L.1940, c. 257, p. 970, s. 7.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk

54:4-122.8. Tax bill receipting machine; approval; access; duties of clerk
In any municipality, the governing body may require the collector to use a tax bill receipting machine so constructed as to imprint duplicate figures on a continuous record locked within the machine, simultaneously as bills are receipted. Such machine shall be subject to approval as to design, type and function by the State Board. Access to the recording section of the machine shall be restricted to the clerk, who, not less than once each week, shall remove the recorded figures and compare them with the collector's bank deposits during the same period. Whenever such comparison reveals any default, delinquency or official misconduct, the clerk shall immediately report the results thereof to the local governing body and to the collector's surety. Not less than once each month, the clerk shall certify to the local governing body that he has complied with the requirements of this section during the next preceding thirty days.
L.1940, c. 257, p. 971, s. 8. Amended by L.1947, c. 118, p. 580, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations

54:4-122.9. Official tax receiving agency; designation of bank or trust company; rules and regulations
a. The local governing body of any municipality may, by resolution, from time to time designate a bank or trust company as "Official Tax Receiving Agency of (insert name of municipality)," to receive current tax payments, current water and sewer rents, and other public moneys under the supervision of the tax collector of the municipality; and the local governing body shall have power to contract for the payment of a reasonable fee for such service. The local governing body shall designate a bank or trust company commonly and generally used by residents of the municipality and shall give preference to any one of such institutions as offers to render the service for the lowest net cost to the municipality. In the event that two or more such offers are equal, preference shall be given to the bank or trust company that has been the holder of the larger aggregate amount of the municipality's evidences of indebtedness during the period of 12 months next preceding.
b. The Director of the Division of Local Government Services shall establish, in accordance with the "Administrative Procedure Act," (P.L.1968, c. 410; C. 52:14B-1 et seq.), rules and regulations to be followed in municipalities adopting the provisions of subsection a. of this section, which shall include, but not be limited to:
(1) Procedures for the appropriate and timely notification of taxpayers of any such designation made;
(2) Provisions for the exercise of the supervision of the tax collector over the receipt by the designated bank and trust company of public moneys as required under this section; and,
(3) Requirements or restrictions concerning the holding, use, accounting, reporting, and payment to the municipality, of public moneys received by such a designated bank or trust company.
L.1940, c. 257, p. 971, s. 9. Amended by L.1979, c. 402, s. 1, eff. Feb. 8, 1980.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond

54:4-122.10. Office deemed vacant on collector's failure to give bond
If any collector, including those appointed or elected to fill vacancies, shall fail to give bond as required by law, his office shall be deemed vacant, and the local governing body shall appoint some other suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor.
L.1940, c. 257, p. 972, s. 10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing

54:4-122.11. Release of surety on tax collector's bond from future accruing liability; hearing
The surety on the official bond of a tax collector may apply at any time to the State Board, subject to the board's rules of practice and procedure, to be released from all future accruing liability on such bond, on the ground that the collector has refused or neglected to comply with provisions of law regulating the tax collection process or the administration of the tax collector's office. The board shall conduct a hearing upon such application, after notice to the collector and governing body, and at the hearing the collector, the surety, any citizen or taxpayer, or any public agency having an interest in the municipal tax collections may appear and shall have an opportunity to be heard.
L.1940, c. 257, p. 972, s. 11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.12 - Findings and order of State Board on release from bond

54:4-122.12. Findings and order of State Board on release from bond
After notice and hearing, as required by section eleven, the State Board shall make, and cause to be recorded in its minutes, appropriate findings of fact, upon the basis of which it shall order that:
a. the surety shall be released from its bond because of any default occurring subsequent to a date fixed in the order and that the collector be required to furnish new surety within ten days from the date of the order, in default of which the office shall be deemed vacant and the local governing body shall appoint a suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor; or
b. the collector shall pay a fine of not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100.00) to the Director of the Division of Local Government in the State Department of Taxation and Finance, for the use of the said division, within ten days from the date of the order, in default of which the office shall be deemed vacant and the local governing body shall appoint a suitable person to serve for the unexpired term and until the election or appointment and qualification of a successor; or
c. that the application be dismissed.
L.1940, c. 257, p. 973, s. 12. Amended by L.1947, c. 118, p. 581, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.13 - Rules and regulations

54:4-122.13. Rules and regulations
The State Board shall formulate and prescribe appropriate rules and regulations for the administration of the provisions of this act, subject to and in pursuance of its powers and duties as provided by law.
L.1940, c. 257, p. 973, s. 13. Amended by L.1947, c. 118, p. 582, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-122.14 - Application of Act

54:4-122.14. Application of Act
This act shall not affect any litigation now pending and shall not be applied in such manner as to impair the obligation of any private contracts heretofore executed. Nor shall the provisions of this act be construed as a limitation or restriction of the powers and duties of the Division of Local Government in the State Department of Taxation and Finance otherwise provided by law, or so as to repeal, amend or affect the application of any existing provisions of law not inconsistent with the provisions hereof.
L.1940, c. 257, p. 974, s. 15. Amended by L.1947, c. 118, p. 582, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required

54:4-123. Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required
That at any time after any taxes or any installment thereof heretofore or hereafter levied and assessed against real property in any municipality shall have been delinquent for more than six months and remain due and unpaid, the collector or other officer charged with the collection of taxes in such municipality, hereinafter designated the "collector," may, by and with the approval of the governing body of such municipality, bring an action in the Superior Court to be appointed receiver ex officio of the rents and income of such real property for the purpose of collecting and satisfying out of such rents and income the delinquent taxes against such real property, together with the penalties, interest and costs, and such costs and expenses of the receivership as may be adjudged by the court. The court may proceed in the action in a summary manner or otherwise. Such receiver shall not be required to give bond other than his official bond, and shall be appointed only for the purpose of collecting and satisfying the delinquent taxes, penalties, interest and costs and expenses as aforesaid.
L.1939, c. 362, p. 870, s. 1. Amended by L.1953, c. 51, p. 896, s. 26.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income

54:4-124. Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income
Upon his appointment, the receiver, by and with the approval of the governing body of such municipality, in all cases where the real property in question is encumbered by a first mortgage shall appoint such first mortgagee, if such mortgagee is a proper person and is willing to accept such appointment, as the receiver's agent to collect the rents and income from such real property and manage the same and in all other cases the receiver, by and with the approval of the governing body of such municipality may designate the person in charge or management of such real property or some other competent person as the receiver's agent to collect the rents and income from such real property and manage the same, which mortgagee or other person shall account promptly to the collector for the rents and income so collected; provided, however, that if the mortgagee or other person so designated is derelict in collecting or accounting for such rents and income or in the management of such real property, the collector shall apply to the court for the removal of such designated mortgagee or other person, upon notice in writing to him, and the court upon removing such designated mortgagee or other person, in its discretion, may designate another person to collect the rents and income from such real property and manage the same and account to the collector for the rents and income of such real property as aforesaid.
L.1939, c. 362, p. 871, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-126 - Expenses in connection with operation of property; payment

54:4-126. Expenses in connection with operation of property; payment
Upon a proper showing, the receiver may be authorized by the court to pay out of the rents and income collected by him from such real property such expenses in connection with the operation thereof as may be necessary to secure the greatest income therefrom for the payment of the delinquent taxes, penalties, interest and costs and expenses as aforesaid.
L.1939, c. 362, p. 872, s. 4.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act

54:4-127. Real property sold or to be sold for delinquent taxes as subject to Act
Real property which has been heretofore or may be hereafter sold for the nonpayment of delinquent taxes, shall be subject to the provisions of this act for the purpose of collecting such delinquent taxes, penalties, interest and costs and expenses as aforesaid.
L.1939, c. 362, p. 872, s. 5.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-128 - Facts to be established; verification of complaint, effect

54:4-128. Facts to be established; verification of complaint, effect
The plaintiff in the action shall establish:
(a) that such delinquent taxes remain due and unpaid at the commencement of the action,
(b) that the collector has exercised due diligence to collect such delinquent taxes, and
(c) that he verily believes that such real property is income-producing, or, if the property is not income-producing, that it can be leased and thereby made to become income-producing, and that the collection of such delinquent taxes can be made through a receivership of the rents and income from such real property.
A verification of the complaint in the action shall be prima facie evidence of the facts therein stated.
L.1939, c. 362, p. 872, s. 6. Amended by L.1940, c. 32, s. 1; L.1953, c. 51, p. 896, s. 27.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest

54:4-129. Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest
In the event that it is made to appear to the court that the owner or any person interested in such real property has filed an appeal from or is contesting the taxes assessed and levied against such real property, the court shall limit the amount of taxes to be collected by the receiver to the portion of such delinquent taxes which are not in substantial dispute and, if the parties are unable to agree upon the amount thereof, the same shall be ascertained by the court and the collection of the disputed portion of the taxes shall be stayed until the final determination of the proceedings to review said taxes. Thereupon, in the event that such appeal or contest shall be sustained as to any part or all of such taxes so collected, the court shall direct the collector to pay back and return to such owner or person interested in such real property, such part or all of such taxes so collected as to which the appeal or contest has been sustained. In the event that such appeal or contest is not sustained, then the receiver shall proceed to collect from such rents and income any uncollected portion of such delinquent taxes, penalties, interest and costs and expenses as aforesaid.
L.1939, c. 362, p. 872, s. 7. Amended by L.1953, c. 51, p. 897, s. 28.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption

54:4-130. Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption
Whenever the delinquent taxes against any such real property and the delinquent taxes for which the property has been sold, together with all penalties, interest and costs and expenses as aforesaid, have been fully paid and satisfied out of the rents and income collected by the receiver from such real property, the collector shall apply to the court for his discharge as such receiver. The owner or any person interested in such real property, upon presentation to the collector of a certified copy of the order or judgment of discharge, may receive, as the case may be, receipted tax bills for the payment of such taxes or a certificate of redemption from such tax sale. For good cause shown, the receiver may be discharged by the court at any time.
L.1939, c. 362, p. 873, s. 8. Amended by L.1953, c. 51, p. 897, s. 29.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income

54:4-131. Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income
In all cases where a receiver is in possession of such real property by appointment of the court in a mortgage foreclosure suit or in any suit wherein a receiver is charged with the collection of the rents and income of such real property, and the owner or any person interested therein or the receiver thereof shall fail or refuse to make proper payments to the collector upon delinquent taxes against such real property or delinquent taxes for which such real property has been sold, including penalties, interest and other charges and costs, the collector, at any time during the pendency of any such suit, may intervene by verified petition in such suit and apply to the court for such order or orders as the court may deem proper for the payment of such delinquent taxes, penalties, interest and other charges and costs, in accordance with the priority of lien and right of such taxes, penalties, interest and other charges and costs, as is by law provided for other liens, rights and interests.
L.1939, c. 362, p. 874, s. 9.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-132 - Remedy as cumulative

54:4-132. Remedy as cumulative
The remedy of collecting delinquent taxes herein provided for shall not be in lieu of or in derogation of any other remedy or remedies for the collection of delinquent taxes, but shall be in addition to all other remedies for such collection.
L.1939, c. 362, p. 874, s. 10.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-133 - Exceptions to application of Act

54:4-133. Exceptions to application of Act
This act shall not apply to real property occupied by the owner as his residence and from which he derives no rent or to farm property occupied by the owner thereof and from which he derives no rent.
L.1939, c. 362, p. 874, s. 11.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-134 - Application of refund to delinquency.

54:4-134 Application of refund to delinquency.
2. a. (1) Whenever the owner of real property shall be entitled, pursuant to a determination of a county board of taxation or a judgment of the tax court, to a refund of all or any portion of the property taxes paid against the property in any given year, and any property taxes, water or sewer payments, or parking or payroll taxes imposed or to be collected by the municipality against that property or the owner or owners of that property are delinquent at the time of the determination or judgment, the governing body of the municipality constituting the taxing district in which the property is located may apply the refund, or such portion thereof as may be necessary, including any accrued interest, against the delinquency.
(2) In addition to the application of a refund against a delinquency as set forth in paragraph (1) of this subsection, a refund from an appeal on the assessment of a property that was a constituent part of an industrial site or complex that is currently vacant or underutilized, and that is subject to any federal or State court order, or administrative action or order, for environmental remediation, shall be deposited by the taxing district with the Commissioner of Environmental Protection, to be used to ensure required site remediation. Once the industrial site has been remediated, any remaining refund amounts shall be returned by the commissioner to the taxpayer within 30 days after completion of the site remediation. Any monies not returned within 30 days shall be paid, with interest, from the date of completion of the site remediation, at a rate of 5% per annum. The provisions of this paragraph shall not apply to any property for which a remediation trust fund has been established pursuant to the provisions of section 25 of P.L.1993, c.139 (C.58:10B-3).
b. If the total amount of the refund is equal to or exceeds the total amount of the delinquency, the lien against the property for unpaid taxes shall be extinguished, and the balance, if any, remaining after the application of the refund against the delinquency shall be forwarded to the owner not later than 60 days after the date of the determination of the county board of taxation or the tax court judgment, as the case may be; except that, in the case of nonresidential real property, a municipality may refund the amount owed to the taxpayer as a credit, including any interest that accumulates until the excess is fully returned, against the balance of property taxes that become due and payable on the parcel of nonresidential real property immediately following the county board of taxation's decision, or the Tax Court judgment, as appropriate. If the excess has not been fully refunded to the taxpayer after three years, then the remaining excess shall immediately be refunded. If the total amount of the delinquency exceeds the total amount of the refund, the balance of the delinquency remaining shall remain a lien against the property.
L.1983, c.137, s.2; amended 1987, c.100; 2012, c.19, s.2; 2021, c.432, s.2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-135 - Construction of act

54:4-135. Construction of act
Nothing in this amendatory and supplementary act shall be construed as defining real property taxes, generally, as constituting a personal debt of the owner of the property against which the taxes are assessed and levied, or as authorizing the enforcement of that assessment and levy, other than where prescribed by law, by any legal action against that owner personally.
L.1983, c. 137, s. 3, eff. April 14, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4-136 - Application of act

54:4-136. Application of act
This amendatory and supplementary act shall apply to:
a. Any action initiated on or after the effective date of this amendatory and supplementary act;
b. Any action pending before a county board of taxation or the tax court on or after that date; and
c. Any appeal of a determination of a county tax board or a judgment of the tax court, which appeal is pending before any court of this State on or after that date.
L.1983, c. 137, s. 4, eff. April 14, 1983.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-1 - United States or agency thereof, contributions in lieu of taxes, procedure; disposition.

54:4A-1 United States or agency thereof, contributions in lieu of taxes, procedure; disposition.
1. In case the Government of the United States or any agency thereof shall make contributions in lieu of taxes, the contributions shall be made and received as follows:
In the case of contributions made in lieu of the State school tax, such contribution shall be made to the Treasurer of the State and shall be considered as an addition to the State school tax levied against the county in which the property of the Government of the United States or any agency thereof is situated for which the in lieu contribution is made, and shall be apportioned in the same manner as the State school tax is apportioned.
In case of contribution made in lieu of county or county subdivision taxes, such contribution shall be made to the county treasurer to be used for such purposes as the tax is used for which the in lieu payment is made.
In case of contribution made in lieu of the local school tax, such contribution shall be made to the board secretary or treasurer of school moneys, as appropriate, of the school district in which the property is located, for which the in lieu contribution is made, and to be used for school purposes.
In case of contribution made in lieu of municipal or municipal subdivision purpose taxes, such contribution shall be made to the treasurer of the municipality to be used for such purposes as the tax is used for which the in lieu contribution is made.
L.1945, c.66, s.1; amended 2010, c.39, s.37.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-2 - Contributions in lieu of taxes for prior years; disposition

54:4A-2. Contributions in lieu of taxes for prior years; disposition
Should be contribution be made in lieu of taxes levied for prior years, such contributions shall be made as provided by section one hereof and shall be used for the purposes designated in section one.
L.1945, c. 66, p. 345, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-3 - Receipt given for contributions in lieu of taxes.

54:4A-3 Receipt given for contributions in lieu of taxes.
3. The treasurer, or board secretary or treasurer of school moneys, as appropriate, receiving any of the above contributions in lieu of taxes is authorized to give a receipt therefor.
L.1945, c.66, s.3; amended 2010, c.39, s.38.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-4 - Palisades Interstate Park lands; compensation to municipalities

54:4A-4. Palisades Interstate Park lands; compensation to municipalities
The assessor of any municipality, wherein is situate lands exempt from taxation and held by the Palisades Interstate Park Commission exceeding in the aggregate ten per centum (10%) of the total area thereof, shall file with the county board of taxation in each year, with his assessment list, a certificate that the area of such lands exceeds in the aggregate ten per centum (10%) of the total area of the municipality, briefly describing the same, and stating the value of such lands without the buildings and improvements, if any, as valued in his list of exempt property, prepared pursuant to section 54:4-27 of the Revised Statutes.
L.1947, c. 73, p. 441, s. 1.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-5 - Estimate of sum municipality would have derived; appropriation

54:4A-5. Estimate of sum municipality would have derived; appropriation
The county board of taxation shall, in each year, estimate the sum of money which the municipality would have derived during said year as tax revenue for local purposes from such lands, if the same were not exempt from taxation, as soon as practicable after the receipt of such certificate and shall forthwith certify such amount to the clerk of the municipality and to the State Department of Taxation and Finance and the State Department of Taxation and Finance shall transmit copies of said certificate to the Governor forthwith and to the chairmen of the Appropriation Committees of the Senate and General Assembly during the first week of the session of the Legislature held in the next ensuing calendar year, to the end that there may be appropriated by the Legislature to such municipality a sum to compensate such municipality for the loss of revenue occasioned by reason of the exemption from taxation of such lands.
L.1947, c. 73, p. 441, s. 2.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4A-6 - Budget; including sum appropriated

54:4A-6. Budget; including sum appropriated
Any sum so appropriated in any year shall be included by the municipality in its budget for the following year as anticipated revenue and shall be paid to the municipality on or before July first of that year, according to the warrant of the Commissioner of Taxation and Finance drawn on the State Treasurer to the order of the treasurer of the municipality.
L.1947, c. 73, p. 442, s. 3.
2023 New Jersey Revised Statutes › Title 54 - Taxation › Section 54:4B-1 - Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes

54:4B-1. Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes
No proceeding before any administrative tribunal or before any court of this State or of the United States shall suspend the apportionment, collection or payment of county taxes, nor shall any official of any taxing district charged by law with such duty, fail to collect, or having collected, fail to transmit such county taxes to the county treasurer or other county official authorized by law to receive them, by reason of the pendency of any such proceeding.
L.1960, c. 175, p. 717, s. 1, eff. Jan. 10, 1961.