Title 54, Title 54: TAXATION

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.

54:5-111.3. Filing or recording of certificate Such certificate of cancellation may be filed or recorded in the same manner and with the same effect as though it were a certificate of redemption of the lands. L.1945, c. 154, p. 542, s. 3.

54:5-111.4. Filing fee The officer receiving the certificate of cancellation for filing or recording shall be entitled to the same fees as for the filing or recording of a certificate of redemption of the lands. L.1945, c. 154, p. 542, s. 4.

54:5-112 Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector. 54:5-112. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to t…

54:5-113 Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector. 54:5-113. When a municipality has or shall have acquired title to real estate by reason of its having been struck off and sold to the municipality at a sale for d…

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…