Title 54, Title 54: TAXATION

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…

54:5-47 Certificate of sale; form and content. 54:5-47. The certificate shall be substantially in the following form: "I,...................................., collector of taxes of................................................ (name of municipality), hereby certify that on.....…

54:5-48. Description of property sold in certificate If the property is described by lot and block number in accordance with the assessment map of the municipality, no further description shall be required, either in the tax sale list, the notice of sale, or the certificate of sa…

54:5-49. Certificate; issuance to purchaser 54:5-49. a. Each certificate shall cover only such property as is assessed as one parcel, and shall be prepared ready for delivery to the purchaser within ten days after the sale, including the date of sale as the first day, or the purc…

54:5-5. Affidavits; perjury The filing of affidavits under this chapter shall be deemed a legal proceeding for the purpose of a prosecution for perjury or subornation thereof.

54:5-50. Certificate of sale recorded and indexed as a mortgage The purchaser may record the certificate of sale in the office of the clerk or register of deeds of the county in which the land is situate, as a mortgage of land. The register or county clerk, as the case may be, sh…

54:5-51 Disposition of certificate of sale; permanent record. 54:5-51. When the certificate of sale is not made to the municipality, it shall, unless so recorded within three months of the date of sale, be void as against a bona fide purchaser, lessee or mortgagee whose deed, lea…

54:5-52. Certificate of sale as evidence; presumptions raised; effect of fraud The certificate of sale shall be presumptive evidence in all courts in all proceedings by and against the purchaser, his representatives, heirs, and assigns, of the truth of the statements therein, of …

54:5-52.1. Destruction, loss of tax title certificate; issuance of duplicate; fee 1. In case of the destruction or loss of a tax title certificate which was issued by any municipality in this State at a tax sale held in that municipality, the collector of taxes, the receiver of t…

54:5-52.2. Duplicate certificate not to affect time limit for redemption The time limit within which the right to redeem from any such tax sale in which a duplicate certificate has been issued shall be the same as though the original certificate had not been destroyed or lost. L.…

54:5-52.3. Effect of duplicate certificate; cancellation on finding of original The said duplicate certificate shall be valid and effectual to all intents and purposes as though it were the original; and in the event the original certificate is thereafter found the same shall be …

54:5-53. Lapse of time not to bar proceedings to enforce lien The lapse of time shall not bar a proceeding to enforce a municipal lien, but where an interested person claims the lien has been paid and satisfied, the lapse of twenty years shall afford a presumption of payment, whi…

54:5-53.1. Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities Whenever a municipality has heretofore or shall hereafter become the purchaser of any real property at any tax sale and the certificate of sale has been or sh…

54:5-53.2. Cancellation of certificate of sale; certificate of redemption Upon redemption of said lands from said tax sale as aforesaid, the owner thereof shall be entitled to have, upon demand, the certificate of tax sale, duly receipted for cancellation, or a certificate of red…

54:5-54 Right of redemption by owner, person having interest. 54:5-54. Except as hereinafter provided, the owner, his heirs, holder of any prior outstanding tax lien certificate, mortgagee, or occupant of land sold for municipal taxes, assessment for benefits pursuant to R.S.54:5…

54:5-54.1 Redemptions through tax collector's office; exceptions. 14. All redemptions shall be made through the tax collector's office, unless authorized by court order or pursuant to federal bankruptcy law. Any lienholder who knowingly causes a redemption to be made outside a ta…

54:5-55 Delivery of certificate of redemption; record. 54:5-55. The collecting officer on receiving payment in full shall execute and deliver to the person redeeming a certificate of redemption which may be recorded with the register of deeds, or if there is no register, with the…

54:5-57 Notice to purchaser, payment of redemption moneys. 54:5-57. The collecting officer shall at once, on receipt of the redemption money, mail notice thereof to the purchaser, if his address can be ascertained, and shall pay all redemption moneys to him or his assigns on his …

54:5-57.1 Unclaimed redemption monies. 13. In the event that the owner of a tax lien shall fail to surrender a tax sale certificate within five years of being notified of redemption pursuant to R.S.54:5-57, the unclaimed redemption monies shall escheat to the municipality. The pr…

54:5-58. Amount required to redeem 54:5-58. The amount required to redeem within 10 days from and including the date of sale, unless a tax sale certificate has been duly issued during the 10-day period, shall be the sum paid at the sale, with interest from the date of sale at the…

54:5-59. Amount required for redemption If the certificate of sale is held by the municipality, the amount required for redemption shall include all subsequent municipal liens, except so much of the taxes for the year in which the redemption is made as are not delinquent as of th…

54:5-6 Unpaid taxes a continuous lien; penalties and costs. 54:5-6. Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payment…

54:5-60. Amount required if certificate is not held by municipality 54:5-60. If the certificate of sale is not held by the municipality, the amount required for redemption shall include all sums for subsequent taxes, municipal liens and charges, and interest and costs thereon, ac…

54:5-61. Holder of tax title entitled to expenses; limitation 54:5-61. The holder of the tax title shall be entitled to fees and expenses in ascertaining the persons interested in the premises sold, but such fees and expenses shall not exceed in all the sum of twelve dollars, and…

54:5-62. Conditions for collection of fees, expenses 54:5-62. No such fees or expenses incurred pursuant to R.S.54:5-61, shall be collectible, unless such redemption is made by payment to the collecting officer and unless the holder of the tax title shall have made and filed with…

54:5-63. Fee for serving notice upon person having interest in property When any title, interest, lien, claim, equity of redemption or other legal or equitable right remains in any person after the sale or conveyance of a lot or tract of real estate or any right therein by a muni…

54:5-63.1. Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture Any holder of a tax sale certificate, excepting any municipal corporation, his agent, servant, employee or representative, who knowingly charges or exacts any fee or charge in co…