Title 54, Title 54: TAXATION

54:4-91. Collector's annual statement of receipts 54:4-91. Prior to the 60th day after the close of the preceding fiscal year of the municipality, annually, in all taxing districts, the collector shall file with the treasurer or chief financial officer of the taxing district and …

54:4-91.1. Collector's list of delinquent taxes believed not collectible On or before May first annually, or in municipalities which operate on the State fiscal year, on or before November 1 annually, the collector shall file with the governing body, and in addition thereto he ma…

54:4-91.2. Release of collector; cancellation of uncollectible taxes The governing body, within sixty days after the filing of any such delinquent list, shall examine such list and, on being satisfied that any of the taxes so listed are not collectible, it shall, by resolution, r…

54:4-91.3. Effective date This act shall take effect July first, one thousand nine hundred and forty-four. L.1944, c. 115, p. 318, s. 4.

54:4-95. List of delinquents published; cost charged In cities of the first class the comptroller, and in all other municipalities the officer charged with the duty of the collection of taxes, shall annually, in the month of January unless otherwise directed by vote of one more t…

54:4-96. Taxes exceeding value of realty; adjustment and settlement When taxes or assessments, or both, levied and assessed against real property are in arrears and unpaid and the owner of the real property or other person having an interest therein shall make application in writ…

54:4-97. Settlement of unpaid taxes by city when lien is questioned In a city where taxes or assessments or both, levied and assessed upon or on account of real or personal property remain unpaid, and the lien of the city for those taxes and assessments is questioned, impaired or…

54:4-98. Action when payment is made; cancellation of record When any such revision, alteration, adjustment or settlement of taxes or assessments, or both, and the interest or penalties thereon shall be made, and the person making the application shall, within thirty days after s…

54:4-99. Adjustment of past due taxes and interest charges; lien unaffected The governing body of a municipality may, subject to the provisions of section 54:4-100 of this title, make such abatement, revision, alteration, adjustment and settlement of any past due taxes, assessmen…

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…

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.…

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,…

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,…

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 e…

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 o…

54:4A-7. Use of sum appropriated The said sum, so appropriated and paid to the municipality, shall be used by the municipality for general municipal purposes. L.1947, c. 73, p. 442, s. 4.

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…

54:4B-2. Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share Whenever in any proceeding before any administrative tribunal or any court of this State or of the United States it shall be determined that a…

54:4B-3. Right of taxing district entitled to credit to sue for repayment of excess taxes In no case shall any taxing district entitled to credit on county taxes as provided in section 2 hereof, have the right to sue for or obtain a judgment directing the repayment of such excess…

54:4B-4. Exclusive remedy; applicability The remedy provided herein relating to excess county tax payments made by taxing districts shall be sole and exclusive and shall apply to excess taxes whether paid heretofore or hereafter and shall also apply where any such taxing district…

54:5-1. Short title This chapter shall be known as the "tax sale law" .

54:5-10. Judicial proceedings affect liens only when lis pendens filed No judicial proceeding shall operate to stay the enforcement of any municipal lien, unless the court shall so order, nor unless due notice of the order describing the land and naming the owner shall be filed a…

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, th…

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 …

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 …