Title 54, Title 54: TAXATION

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 si…

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 defe…

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…

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 c…

54:5-104.29. Short title This act shall be known as the In Rem Tax Foreclosure Act (1948). L.1948, c. 96, p. 534, s. 1.

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 t…

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 a…

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 certifi…

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 p…

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 shal…

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.

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…

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 land…

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.

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 b…

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…

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 cla…

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 a…

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…

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 …

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 …

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 …

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 prosec…

54:5-104.59. Apportionment, allocation, definition of costs and fees 31. a. In an action commenced by a municipality, all costs and reasonable attorney fees, as determined by order of the court, incurred in an in rem foreclosure action shall be equitably apportioned and allocated…

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.

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…

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…

54:5-104.64. Form and effect of judgment 36. (a) In an action commenced by any person or a municipality holding a tax sale certificate for an abandoned property pursuant to subsection b. of R.S.54:5-86, the judgment shall give full and complete relief, in accordance with the prov…

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 …

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 o…

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 …

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 co…

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 a…

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…

54:5-104.71. To take effect immediately This act shall take effect immediately, but no proceeding hereunder shall be instituted until sixty days after the approval of this act. L.1948, c. 96, p. 546, s. 43.

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…

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 mun…

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 c…

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…

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 ta…

54:5-106. Persons entitled to apply for order Any of the owners, mortgagees, occupants, or any other person having either a legal or equitable right or interest in the land described in the tax sale certificate may apply for the order.

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 …

54:5-11. Official designated to examine records, certify unpaid municipal liens; immunity 54:5-11. The governing body of each municipality shall from time to time by resolution, designate an official of the municipality to make examinations of its records as to unpaid municipal l…

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, a…

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 ha…

54:5-111.2. Effect of certificate Such certificate of cancellation, when filed or recorded, shall discharge the lands from the lien, tax sale and certificate of tax sale. L.1945, c. 154, p. 542, s. 2.