Title 54, Title 54: TAXATION

54:5-68. Monthly payments; time allowed The resolution may provide for payment of the estimated total sum due the municipality on any one parcel in substantially equal monthly installments, over a period not exceeding 3 years. Amended by L.1979, c. 133, s. 1, eff. July 6, 1979.

54:5-69. Form of receipt The resolution may provide for the use of a special form of certificate or receipt so arranged as to provide a space for entering the payment of each installment, with a statement of the respective dates when the installments are to fall due, and the amou…

54:5-7 Assessments for municipal improvements, continuous liens. 54:5-7. All assessments for benefits for municipal improvements, including, but not limited to local improvements pursuant to R.S.40:56-21, shall be a continuous lien on the land on which they are assessed on and af…

54:5-70. Final payment; amount included The final payment shall be sufficient to include all amounts due the municipality and secured by the tax sale lien, except the current year's taxes, and shall include interest properly chargeable on the respective unpaid balances.

54:5-71. Interest computed The resolution may provide that in making calculation of interest, it may be compounded annually, and that fractions of a month may be disregarded by the collector in giving credit in the computation of interest for payments made at irregular dates.

54:5-72. Duplicate receipts; inspection If a special installment certificate is used, the collecting officer shall keep a duplicate of each certificate appropriately indexed, and open to inspection of all interested persons during reasonable business hours, and shall enter each i…

54:5-73. Record of payments certified; application; fee The collecting officer, upon payment of a fee of fifty cents, and upon application in form substantially as required for tax searches, shall furnish to any interested party, a certified copy of the duplicate certificate of i…

54:5-74. Payments credited The amounts paid on account of a tax sale lien shall be credited thereon by the collecting officer, and if more than one item of charge is included in the lien, may be applied by him to such items as may be most convenient, or as may be directed by the …

54:5-75. Installments unpaid; municipality to proceed for balance only If an installment is not paid when due, or redemption is not completed within the time fixed in the resolution, the municipality, in any subsequent proceedings to enforce or foreclose the tax sale lien, or sel…

54:5-76. Records kept by collector; open to public inspection The collecting officer shall keep proper cash book and other records in such form and with such spaces as to facilitate the correct keeping, in detail, of records of payments under this article, subject to the directio…

54:5-77. Municipal action to bar redemption 54:5-77. a. (Deleted by amendment, P.L.1994, c.32.) b. Any municipality which holds the tax title may at any time file an action with the Superior Court in the county wherein said municipality is situate, demanding that the right of red…

54:5-79. When title void; exception The title of a purchaser at a sale shall cease and determine and the certificate of sale except as otherwise provided in this section shall be void at the expiration of 20 years from the date of the sale, unless the purchaser, his heirs or assi…

54:5-8. Other liens; when effective All other municipal charges which are liens on real property shall become liens on the respective dates fixed by law.

54:5-81. Notice, affidavits and certificate; indexing The county clerk or register, as the case may be, shall index the notice, affidavits and certificates in the alphabetical index of grantors in the name of the delinquent owner, as shown by the certificate, and in the name of e…

54:5-82. No action after two years In the absence of fraud, no action shall be brought to contest or set aside the certificate of sale, notice and affidavit of service so recorded as a deed, or to recover possession of the lands so conveyed, after the expiration of two years from…

54:5-84 Persons in need of a guardian. R.S.54:5-84. If a delinquent owner or lienor is under the age of 18, a person with an intellectual disability, or a person who has been adjudicated incapacitated and in need of a guardianship available under Title 3B of the New Jersey Statut…

54:5-85. Construction of article The provisions of this article shall be liberally construed as remedial legislation to encourage the barring of the right of redemption by actions in the Superior Court to the end that marketable titles may thereby be secured. Amended by L.1953, c…

54:5-86 Action by municipality to foreclose right of redemption. 54:5-86. a. When the municipality is the purchaser of a tax sale certificate, the municipality, or its assignee or transferee, may, at any time after the expiration of the term of six months from the date of sale, i…

54:5-86.1. One acquiring title may request municipality to foreclose tax sale certificate as against omitted party Any owner of lands purchased by such owner or his ancestor in title from a municipality, title to which lands was acquired by the municipality under a tax sale certi…

54:5-86.2. Foreclosure against omitted party The municipality, in any such case, shall have the right to foreclose the tax sale certificate against the omitted party, in any manner provided by law for the foreclosure of a tax sale certificate, notwithstanding the prior sale of th…

54:5-86.3. Owner as party; jurisdiction; expense In any such action, the owner shall be made a party and the court shall have jurisdiction fully to determine and protect the rights and interests of the respective parties and the expense of bringing and maintaining such action may…

54:5-87 Jurisdiction of court; effect of judgment. 54:5-87. a. The Superior Court, in an action to foreclose the right of redemption brought pursuant to subsection b. of R.S.54:5-86, may give full and complete relief under this chapter, in accordance with other statutory authorit…

54:5-89.1. Effect of judgment on unrecorded interests; application by person recording interest to be made party 1. In any action to foreclose the right of redemption in any property sold for unpaid taxes or other municipal liens, all persons claiming an interest in or an encumbr…

54:5-9. Municipal liens paramount Every municipal lien shall be a first lien on such land and paramount to all prior or subsequent alienations and descents of such lands or encumbrances thereon, except subsequent municipal liens.

54:5-90. Judgment; failure to redeem; notice posted Where judgment is taken against unknown owners or claimants as provided by Rules of the Supreme Court, their equity of redemption shall be foreclosed and barred without further publication upon their failure to redeem the lands …

54:5-91. Unknown owner, claimant defined 54:5-91. Any person whose interest in the lands cannot, in the exercise of reasonable diligence, be ascertained from the search of the title of the premises described in the certificate of sale, made of the indexes in the office of the sur…

54:5-97.1 Fees allowed. 7. No search fee, counsel fee or other fee related to certified mailings shall be allowed a plaintiff other than a municipality in the foreclosure of a tax lien unless, prior to the filing of the complaint, the plaintiff shall have given at least 30 days' …

54:5-98. Redemption; fees and costs; time and place 54:5-98. a. After the complaint has been filed redemption shall be made in that cause only, provided notice of the suit has been filed in the office of the tax collector. Such redemption shall be subject to the fixing of attorne…

54:5-98.1 Information prominently displayed, property owner rights, foreclosure. 6. a. In actions commenced pursuant to subsection a. of R.S.54:5-86, the holder of the tax sale certificate shall provide to the owner of the property, in writing, with the summons and complaint for …

54:5-98.2 Notice of foreclosure, required to be served, published, owner and owner's heirs rights. 7. In actions commenced by a municipality pursuant to subsection a. of R.S.54:5-86, the notice of foreclosure required to be served on the owner and published in the newspaper shall…

54:5-99. Evidence of payment of subsequent liens required No foreclosure judgment shall be entered, except in cases where a municipality is the plaintiff unless evidence is produced in the foreclosure action that all subsequent municipal liens have been paid to the time of the co…

54:6-1. "Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of payment; sale of lands L.1886, c. 112, p. 149…

54:6-2. Titles under "Martin act" validated L.1929, c. 328, p. 745, entitled "A supplement to an act entitled "An act concerning unpaid taxes, assessments and other municipal charges on real property, and providing for the collection thereof by the creation and enforcement of lie…

54:6-3. Land sold for taxes to taxing district subject to "Martin act" proceedings L.1904, c. 208, p. 371 (C.S. p. 5204, s. 306), entitled "An act for the sale in fee of land purchased by any taxing district for taxes, assessments or water rents," approved March thirtieth, one th…

54:6-4. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands L.1897, c. 196, p. 393 (C.S. pp. 5234 to 5245, s.s. 378 to 402), en…

54:6-5. Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands L.1898, c. 193, p. 442 (C.S. pp. 5246 to…

54:7-1. Action by governing body Any municipal assessment, charge or lien against a parcel of real estate may be apportioned among proper subdivisions of the parcel by the governing body of the municipality in which the parcel is located.

54:7-2. Liens which may be apportioned The assessments, charges or liens which may be so apportioned shall include assessments for taxes, assessments for benefits for local improvements and all other municipal charges which are or may become liens upon real estate, due or to beco…

54:7-3. Apportionment by application or on motion of governing body The apportionment shall be made on the written application of any person interested, or on motion of the governing body without application, and shall be made according to the values of the respective subdivision…

54:7-4. Apportionment; resolution; copies filed The governing body may make the apportionment by resolution. A copy of the apportionment shall be filed with the clerk and with the collecting officer of the municipality, and the charge as apportioned to each subdivision shall then…

54:7-5. Apportionment without notice; reapportionment; effect of difference The apportionment may be made without notice to the interested parties, but in such case any interested party who did not waive notice may apply for a reapportionment on notice. If, on the reapportionment…

54:7-6. Notice; publication; service Notice under section 54:7-5 of this title shall state the time and place of hearing on the application, and shall be given at least one week in advance by publication in a newspaper in which ordinances of the municipality may be published, and…

54:7-7. Apportionment by designated municipal officer; appointment The governing body, either in a particular case or by standing resolution, may direct the apportionment to be made by a municipal official, and may impose such lawful regulations as the resolution shall provide.

54:7-8. Map and deposit for expenses may be required The governing body or authorized officer may require that the written application shall be accompanied by a map showing the entire parcel and the subdivisions desired and the deposit of a sum sufficient to cover the expenses of…

54:7-9. Apportionment of liens on lands taken for streets When part of a plot or parcel of land has or shall have been taken for the opening, widening or extension of a street in a municipality, all taxes, assessments and water rents which shall be liens upon the whole plot or pa…

54:8-1. Reduction of interest on amounts due where records destroyed In case of the destruction or loss of public records whereby the ordinary and usual documentary evidence of the levy and assessment of taxes or assessments upon real estate by the municipality, or of the collect…