Title 54, Title 54: TAXATION

54:5-113.1. Acceptance of bond, note, other obligation as consideration for sale of certificate 2. In connection with a sale of one or more certificates of tax sale pursuant to R.S.54:5-113, the governing body of a municipality, either on its own or jointly with other municipalit…

54:5-113.2. Removal of lessee, tenant 4. No lessee or tenant or the assign, under-tenant or legal representative of such lessee or tenant may be removed by a lienholder or successor thereof established under this act and any amendments and supplements thereto except for good caus…

54:5-113.3. Bond, note, obligation deemed asset of municipality 3. To the extent of its value, the bond, note or other obligation referred to in section 2 of P.L.1993, c.113 (C.54:5-113.1) shall be deemed an asset of the municipality and, as such, be available to the municipality…

54:5-113.4 Pledge, transfer of tax sale certificates; assignments, recording. 4. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may assign, pledge or transfer to the New Jersey Economic Development Authority tax sale certificat…

54:5-113.5. Sale of total property tax levy by municipality 16. a. Notwithstanding the provisions of any other law, rule or regulation to the contrary, a municipality may, by resolution of the governing body, agree to sell its total property tax levy, which may include the sale o…

54:5-113.6. Terms, conditions of bid specifications 17. Bid specifications for a contract for the sale of the total property tax levy shall be subject to the following minimum terms and conditions: a. The municipality shall have the right to set a minimum bid price, expressed in …

54:5-113.7. Rules, regulations; biennial report to Governor, Legislature 18. The Director of the Division of Local Government Services in the Department of Community Affairs, in accordance with the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), may adopt su…

54:5-114. Notice mailed to owner; publication and posting Before the assignment of the certificate shall be authorized notice shall be mailed to the owner at the address appearing on the tax books of the municipality at least five days prior to the taking of action by the governi…

54:5-114.1 Methods of sale of certificate of tax sale by municipality. 1. In addition to any method now provided by law the governing body of any municipality may sell any certificate of tax sale held by such municipality by one of the following methods, but such sale shall not a…

54:5-114.10. Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest Any purchaser of a tax sale certificate under the act to which this act is a supplement, or his assignee, who has heretofore or who shall hereaf…

54:5-114.2 Sale of certificate of tax sale, liens by municipality. 1. The governing body of any municipality may sell any certificate of tax sale including all subsequent municipal liens held by such municipality by one of the following methods: (a) At public sale to the highest …

54:5-114.3. Sales subject to current taxes; redemption Any and all sales as hereinabove described shall be subject to and exclusive of taxes for the current year and shall be subject to the right of redemption of the owner of said property and of any person having an interest the…

54:5-114.4 Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded. 3. Any and all purchasers of the tax sale certificates and subsequent municipal liens purchased, as hereinabove describe…

54:5-114.4a. Foreclosure on certain tax sale certificates 1. Notwithstanding the provisions of any law, rule or regulation to the contrary, a purchaser of a tax sale certificate and subsequent municipal liens purchased as described in R.S.54:5-113, or that purchaser's heirs or as…

54:5-114.5. Extension of time for recording judgment; failure to record within time The governing body on good cause shown shall have the power to extend the time and to grant further extension or extensions of time within which the final decree or judgment must be recorded as he…

54:5-114.6. Failure to foreclose equity and record judgment In all cases where the purchaser shall fail to foreclose the equity of redemption and record the final judgment within the time specified hereinabove, the moneys paid by the said purchaser to the municipality shall not b…

54:5-114.7. Tax sale certificate not to be delivered before final judgment recorded; assignment; original certificate, production unnecessary where recorded; collector's duties upon recordation of final judgment The collector shall not deliver up or give possession of the tax sal…

54:5-114.8. Action to bar right of redemption; redemption by payment into court; assignee's rights When in any action, brought to bar the right of redemption, under a certificate or certificates sold pursuant to the provisions hereof, any defendant to said action or any other per…

54:5-114.9. Cancellation of tax sale certificate Any purchaser of a tax sale certificate under the act to which this act is a supplement, or any assignee of such purchaser, who has or shall have acquired legal title to the property affected by said tax sale certificate by volunta…

54:5-115. Certain sales confirmed; subsequent liens continued When, prior to March twenty-ninth, one thousand nine hundred and twenty-eight, a municipality conducted one or more sales for unpaid taxes and assessments, and the land sold at said sales had previously been sold to th…

54:5-116. Lands acquired at tax sale; exchange for park lands When a municipality shall acquire vacant lands by tax title foreclosure it may exchange the said lands, or any part thereof, for vacant lands of others that it may require for park purposes within the municipality, but…

54:5-12. Certificate as to taxes and other liens Upon receipt of the fees hereinafter provided, and of a written application from any person containing a diagram or description showing the location and dimensions of the tract of land to be covered by the certificate, and the name…

54:5-121. Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development Any municipality is hereby authorized and empowered to convey and transfer to the State of New Jersey for use as forest park reservations, with…

54:5-122. Release of obligation to collect taxes, etc.; exemption from taxation Any conveyance or transfer made in pursuance of this act shall release the municipality from its obligation to collect any taxes, assessments or other municipal charges which may be a lien upon such l…

54:5-123. Right of redemption The owner, mortgagee, occupant or other person having an interest in such lands so conveyed or transferred shall have the same rights to redeem the said lands as are provided in chapter five of Title 54 of the Revised Statutes. L.1940, c. 73, s. 3.

54:5-124. Amount required to redeem If the owner, mortgagee, occupant or other person having an interest in such lands shall redeem the same, he shall pay to the collector or to the collector of delinquent taxes of such municipality such payments as are required to be paid under …

54:5-126a. Conveyance of land not suitable for forest park reservation to municipality; approval When any municipality has heretofore conveyed and transferred to the State of New Jersey for use as forest park reservation all its right, title and interest in any land pursuant to t…

54:5-126b. Redemption of land from municipality; amount In any such case where there is an outstanding right of redemption of the land from the original tax sale the owner, mortgagee, occupant or other person having an interest in such land shall have the right to redeem the same…

54:5-127. Transfer to county for park purposes of lands acquired at tax sales Any municipality is hereby authorized and empowered to convey and transfer to the county wherein such municipality is located, for park purposes, without receiving compensation therefor, all its right, …

54:5-128. Redemption after transfer of lands to county for park purposes The owner, mortgagee, occupant or other person having an interest in such lands so conveyed or transferred shall have the same rights to redeem the said lands as are provided in chapter five of Title 54 of t…

54:5-129. Foreclosure by county of right to redeem Any county acquiring lands pursuant to the provisions of this act shall possess all rights and remedies now held or hereafter granted to a municipality by any statute, to foreclose the right to redeem such lands and to acquire a …

54:5-13. Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act The certificate provided for in section 54:5-12 of this Title shall include a statement of all municipal liens and outstanding certificates of tax sale, whether h…

54:5-130 Creation of joint municipal lien pool permitted. 1. a. The governing bodies of two or more municipalities, by adoption of parallel resolutions, may create a joint municipal lien pool for the purpose of undertaking bulk sales of municipal liens, the public sale of liens a…

54:5-131 Powers of joint municipal lien pool. 2. The powers of a joint municipal lien pool created and operating pursuant to section 1 of P.L.1997, c.274 (C.54:5-130) shall be as follows: a. To accept transfers of municipal liens from member municipalities. b. To sell municipal l…

54:5-132 Municipal liens defined; exceptions. 3. For the purposes of P.L.1997, c.274 (C.54:5-130 et seq.), municipal liens means municipal liens as defined under the "tax sale law," R.S.54:5-1 et seq., except that no lien for taxes shall be transferred to a joint municipal lien p…

54:5-133 Laws applicable to operation of pool. 4. The operations of a joint municipal lien pool shall be subject to the provisions of the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.), the Open Public Meetings Act, P.L.1975, c.231 (C.10:4-6 et seq.),and the "…

54:5-134 Transfer of municipal lien. 5. a. No municipal lien shall be transferred to a joint municipal lien fund unless the record owner of the property subject to the lien has first been sent notice, by regular and certified mail, of the intended transfer and been given an oppor…

54:5-135 Execution of lien certificates. 6. A joint municipal lien pool may act on behalf of any member municipal tax collector to execute lien certificates as part of a sale. All interests and penalties otherwise due shall be paid to the municipality in cash or notes up to and u…

54:5-136 Operating plan filed by joint municipal lien pool. 7. Prior to any initial bulk sale, public sale at auction or arrangement for use as collateral for a bond or note of municipal liens by a joint municipal lien pool, the pool shall file an operating plan for review and ap…

54:5-137 Rules, regulations, orders. 8. The Director of the Division of Local Government Services in the Department of Community Affairs may adopt rules and regulations and issue orders, as necessary, to effectuate the purposes of this act. L.1997,c.274,s.8.

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

54:5-15. Continuation searches; fee When the holder of a certificate issued as hereinbefore provided shall, within 3 years from the date thereof, apply for a continuation thereof, the fees charged therefor shall not exceed $2.00 per calendar year. Amended by L.1964, c. 256, s. 2;…

54:5-16 Searches certified as correct; duplicates kept. 54:5-16. Searches certified as correct; duplicates kept. All searches so made shall be certified as correct by the designated official, and the fees collected shall be paid by him to the governing body of the municipality. T…

54:5-17. Liens and outstanding certificates of tax sale not shown by search; persons protected A bona fide purchaser, lessee or mortgagee who shall acquire for a valuable consideration an interest in lands covered by an official tax search and in reliance on said search shall hol…

54:5-18. Failure to issue search or disclose official when demanded; effect If the official designated in the manner provided in section 54:5-11 of this title fails to issue the tax search at his office within the time provided by this article, or if the municipal clerk upon writ…

54:5-18.1. Searches for municipal improvements not assessed In addition to, but separate and apart from, the official certificates of searches for municipal liens as authorized by sections 54:5-11 et seq. of the Revised Statutes, the governing body of each municipality shall prov…