Title 54, Title 54: TAXATION

54:5-18.6. Failure to issue certificate after demand; land free from future lien If the official designated to make and issue any such certificate fails to issue the same within fifteen days after receipt of an application therefor and the fees provided for herein, a person acqui…

54:5-19 Power of sale, "collector" and "officer" defined. 54:5-19. The term "collector" as hereinafter used includes any such officer, and the term "officer" includes the collector. A municipality shall have the authority to conduct both standard and accelerated tax sales. When u…

54:5-19.1 Electronic tax lien sales by municipalities. 1. a. Any provision of law to the contrary notwithstanding, a municipality may satisfy requirements of the "tax sale law," R.S.54:5-1 et seq., electronically through the use of any nationally recognized electronic municipal t…

54:5-19.2 Definitions relative to contracts for property tax lien management services. 1. As used in this act: "Director" means the Director of the Division of Local Government Services in the Department of Community Affairs. "Property" means parcels of land and their improvement…

54:5-19.3 Contracts for property tax lien management services. 2. Notwithstanding any other provision of law to the contrary, the governing body of a qualified municipality, by resolution, may enter into contracts for property tax lien management services with organizations for t…

54:5-19.4 Contracts to include compensation to contractor, bases. 3. Contracts for property tax lien management services shall include compensation to the contractor based on any combination of the following mechanisms: a. A percentage of proceeds earned by the qualified municipa…

54:5-19.5 Approval process by governing body. 4. Contracts for property tax lien management shall be approved by the governing body of the qualified municipality and shall then be submitted to the director for approval. The mayor or other chief executive officer shall not execute…

54:5-19.6 Provision of information. 5. The municipal tax collector of the qualified municipality shall provide the property tax lien management service contractors with any and all information as the tax collector may have available that is related to tax liens, and shall make av…

54:5-19.7 Contracts considered professional service; duration. 6. Notwithstanding the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.) to the contrary, contracts for property tax lien management services shall be considered as a professional se…

54:5-2. "Land" , "municipality" and "municipal lien" defined As used in this chapter: "Land" or "lands" means and includes all real property; "Municipality" means and includes every taxing district having the machinery for the assessment and collection of taxes; "Municipal liens"…

54:5-20.1 Discretion of tax collector as to sale. 12. When a tax on real property, or other municipal fee or charge levied against real property, together with the interest, penalties, charges and costs of advertising, would amount to less than $100, it shall be discretionary wit…

54:5-21 Lands listed for sale; liens listed; installments added. 54:5-21. The collector shall make a list of the lands so subject to sale, describing them in accordance with the last tax duplicate, including the name of the owner as shown on the duplicate, amplifying the descript…

54:5-22. Installments not yet due may be excluded; procedure When an assessment for benefits for municipal improvements is payable in installments by virtue of any law, ordinance or resolution and under the terms of that law, ordinance or resolution, or of any other law, the whol…

54:5-23. List of installments not due; statement in certificate of sale When installments not yet due are not included in the amount for which sale is made, the amount of such installments shall, nevertheless, be included in the list made up under section 54:5-21 of this Title, b…

54:5-24 Maintenance of list. 54:5-24. The list shall be maintained as a permanent record of that office. The list shall be either a bound book or a bound hard copy of a computer-generated list. The list may be made up in one or more sections and the term "list" as used in this ch…

54:5-25. Notice of sale; contents 54:5-25. After completing the list or sections thereof the collector shall give public notice of the time and place of sale, stating the description of the several lots and parcels of land and the owner's name as contained in the list, together w…

54:5-26 Notice of tax sale; posting, publication. 54:5-26. Copies of the notice of a tax sale shall be set up in five of the most public places in the municipality, and a copy of the notice shall be published in a newspaper circulating in the municipality, once in each of the fou…

54:5-27. Notice to owner; mailing When the owner's name appears in the list and his post-office address is known, the collector shall mail to him at that address, postage prepaid, a copy of the notice. Failure to mail the notice shall not invalidate any proceeding hereunder.

54:5-28. Sale; adjournments; restrictions; readvertisement At the time and place fixed for the sale and from time to time thereafter the collector may adjourn the sale in his discretion, either for want of bidders or at the request of persons interested, or for any other reason s…

54:5-29 Payment of amount due prior to tax sale; priority. 54:5-29. At any time before sale the collector shall receive payment of the amount due on any property, together with the interest and costs set forth in R.S.54:5-38, incurred up to the time of payment. When a taxpayer wh…

54:5-3. Construction as remedial legislation This chapter shall be deemed to be a remedial statute and to operate both prospectively and retrospectively, and be liberally construed to effectuate the remedial objects thereof.

54:5-30. Notice of sale attached to list At or before the time advertised for sale the collector shall attach to the list or section thereof a copy of the notice of sale, with affidavits of the advertisement, posting and mailing thereof.

54:5-30.1. Bidding by municipal officers at tax sales Whenever the governing body of a municipality shall by resolution determine that a particular parcel or parcels of real estate, scheduled to be sold at public auction pursuant to the tax sale law, would be useful for a public …

54:5-31. Sale at auction for amount advertised 54:5-31. At the time and place specified in the notice of sale, or adjournment, the collector shall sell at public auction each parcel of real property which has been so advertised, upon which the municipal liens remain unpaid, unles…

54:5-32 Sale in fee subject to redemption. 54:5-32. The sale shall be made in fee to such person as will purchase the property, subject to redemption at the lowest rate of interest, but in no case in excess of 18% per annum. If at the sale a person shall offer to purchase subject…

54:5-33 Payment; resale; redemption. 54:5-33. a. Payment for the sale shall be made before the conclusion of the sale, or the property shall be resold. Any premium payment shall be held by the collector and returned to the purchaser of the fee if and when redemption is made. If r…

54:5-34. Sale; purchase by municipality; rights of municipality The officer making sale shall strike off and sell to the municipality in fee for redemption any parcel of real property purchased in accordance with a successful bid made pursuant to a resolution of the governing bod…

54:5-34.1. State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipality Notwithstanding the provisions of R.S. 54:5-34, whenever in any municipality real property taxes due by a taxpayer are in def…

54:5-34.2. Notice to state by municipality Any municipality may, upon written notification to the Director of the Division of Local Government Services in the Department of Community Affairs, delivered on or before the submission of the annual municipal budget to the director, th…

54:5-34.3. Certification of state's annual obligation for inclusion in annual state appropriations act The State Treasurer shall annually certify to the Governor and to the Legislature for inclusion in the annual State appropriations act under State aid for municipalities the amo…

54:5-35. Entries made on list as each sale is concluded As each sale is concluded the officer shall enter on his list the word "sold" , the date of sale, the name and address of the purchaser, the items of cost and interest since said July first and the total for which the sale i…

54:5-37. Time limit on enforcement; failure to comply; effect; exception All municipal liens shall be enforced within one year after the date provided in section 54:5-19 of this title, but the failure of a municipal officer to enforce a municipal lien within that time shall not i…

54:5-38 Fees for cost of holding sale. 54:5-38. The officer conducting a tax sale shall collect and pay into the treasury of the municipality a fee for all costs incurred by the municipality in holding the sale. The amount of the fee so paid shall be 2% of the existing lien as st…

54:5-39. Land held by purchaser assessed in owner's name; resale by municipality as purchaser When a parcel of land is held by a purchaser under a sale not redeemed, until the right of redemption is barred, all subsequent taxes, assessments for benefits and other municipal charge…

54:5-4. Deputy may act for officer; officer liable Any act authorized or directed by this chapter to be done by any officer may be done or performed by a deputy thereunto specially deputized for the purpose. The officer and his sureties shall be liable for all acts of the deputy.…

54:5-40. Liens certified to officer selling land When the officer charged with the duty of selling lands for municipal liens shall not have custody of the records of all municipal liens, the municipal officers having custody of any such liens shall on the demand of the selling of…

54:5-41. Statement of proceedings; removal for failure to perform duties When required by the governing body of the municipality, the officer charged with the duty of selling lands for municipal liens, shall present to the governing body such an account in detail of his proceedin…

54:5-42. Lien passes to purchaser; continued if sale set aside When a sale is made in the enforcement of a municipal lien, the lien shall pass, with the title, to the purchaser, and if the sale shall be set aside for defect in the proceedings to sell, the lien shall be thereby co…

54:5-43. If sale set aside; tax refunded to purchaser If the assessment itself is valid and the tax, assessment or other municipal charge, or any part thereof, is justly due, no sale shall be set aside, except on condition that the amount due shall be paid to the municipality for…

54:5-44. When sale not to be set aside No sale of land for municipal liens shall be set aside by reason of including together taxes on real and personal property, but the sale shall be sustained as to the real property, subject to the right to redeem on payment of the amount of t…

54:5-45.1. Tax sales voidable where past-due taxes omitted and municipality is purchaser Whenever, prior to June twenty-ninth, one thousand nine hundred and thirty-five, a municipality has conducted a sale for unpaid taxes and assessments and has omitted certain taxes, assessment…

54:5-45.2. Sales in violation of statute; subsequent sales void; liens preserved Whenever, contrary to the provisions of this chapter, a municipality has conducted one or more sales for unpaid taxes and assessments, and the land sold at said sales has previously been sold to the …

54:5-45.3. Tax sale certificates and titles unaffected The provisions of sections 54:5-45.1 and 54:5-45.2 of this title shall not be construed to affect in any manner tax sale certificates not held by the municipality or titles thereunder.

54:5-45.4. Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated Whenever heretofore a municipality has conducted a sale for unpaid taxes and assessments and has omitted from the sale of any property certain taxes, assessments or other municipal…

54:5-46. Certificate of sale delivered to purchaser The officer holding the sale or his successor in office, if said officer shall not have executed a certificate during his term of office, shall deliver to the purchaser a certificate of sale under his hand and seal, acknowledged…

54:5-46.1. Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale Whenever a collector of taxes or other officer authorized by law in any municipality has sold or shall sell any real property for unpaid taxes, assessments o…