State Codes and Statutes

State Codes and Statutes

Statutes > New-jersey > Title-54 > Section-54-5

54:5-1 – Short title
54:5-2 – "Land" ,  "municipality"  and  "municipal lien"  defined
54:5-3 – Construction as remedial legislation
54:5-4 – Deputy may act for officer;  officer liable
54:5-5 – Affidavits;  perjury
54:5-6 – Unpaid taxes a continuous lien; penalties and costs 
54:5-7 – Assessments for municipal improvements, continuous liens
54:5-8 – Other liens;  when effective
54:5-9 – Municipal liens paramount
54:5-10 – Judicial proceedings affect liens only when lis pendens filed
54:5-11 – Official designated to examine records, certify unpaid municipal liens; immunity 
54:5-12 – Certificate as to taxes and other liens
54:5-13 – Certificate to include statement of municipal liens, tax sales and  assessments under Farmland Assessment Act
54:5-14 – Schedule of fees for searches
54:5-15 – Continuation searches;  fee
54:5-16 – Searches certified as correct; duplicates kept
54:5-17 – Liens and outstanding certificates of tax sale not shown by search;  persons protected
54:5-18 – Failure to issue search or disclose official when demanded; effect
54:5-18.1 – Searches for municipal improvements not assessed
54:5-18.2 – Certificates;  contents
54:5-18.3 – Title of certificate;  person making;  issuance on application
54:5-18.4 – Fee
54:5-18.5 – Land covered by certificate free from subsequent improvement liens
54:5-18.6 – Failure to issue certificate after demand;  land free from future lien
54:5-19 – Power of sale; "collector" and "officer" defined
54:5-19.1 – Electronic tax lien sales by municipalities
54:5-19.2 – Definitions relative to contracts for property tax lien management services
54:5-19.3 – Contracts for property tax lien management services
54:5-19.4 – Contracts to include compensation to contractor, bases
54:5-19.5 – Approval process by governing body
54:5-19.6 – Provision of information
54:5-19.7 – Contracts considered professional service; duration
54:5-20.1 – Discretion of tax collector as to sale
54:5-21 – Lands listed for sale; liens listed; installments added
54:5-22 – Installments not yet due may be excluded;  procedure
54:5-23 – List of installments not due;  statement in certificate of sale
54:5-24 – Maintenance of list
54:5-25 – Notice of sale; contents 
54:5-26 – Notice of tax sale; posting, publication
54:5-27 – Notice to owner;  mailing
54:5-28 – Sale;  adjournments;  restrictions;  readvertisement
54:5-29 – Payment of amount due prior to tax sale; priority
54:5-30 – Notice of sale attached to list
54:5-30.1 – Bidding by municipal officers at tax sales
54:5-31 – Sale at auction for amount advertised 
54:5-32 – Sale in fee subject to redemption
54:5-33 – Payment; resale; redemption
54:5-34 – Sale;  purchase by municipality;  rights of municipality
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
54:5-34.2 – Notice to state by municipality
54:5-34.3 – Certification of state’s annual obligation for inclusion in annual state appropriations act
54:5-35 – Entries made on list as each sale is concluded
54:5-37 – Time limit on enforcement;  failure to comply;  effect; exception
54:5-38 – Fees for cost of holding sale
54:5-39 – Land held by purchaser assessed in owner’s name;  resale by municipality as purchaser
54:5-40 – Liens certified to officer selling land
54:5-41 – Statement of proceedings;  removal for failure to perform duties
54:5-42 – Lien passes to purchaser;  continued if sale set aside
54:5-43 – If sale set aside;  tax refunded to purchaser
54:5-44 – When sale not to be set aside
54:5-45.1 – Tax sales voidable where past-due taxes omitted and municipality  is purchaser
54:5-45.2 – Sales in violation of statute;  subsequent sales void; liens preserved
54:5-45.3 – Tax sale certificates and titles unaffected
54:5-45.4 – Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated
54:5-46 – Certificate of sale delivered to purchaser
54:5-46.1 – Certificates of sale for taxes, assessments or municipal charges;  execution by successor of officer making sale
54:5-47 – Certificate of sale; form and content
54:5-48 – Description of property sold in certificate
54:5-49 – Certificate; issuance to purchaser
54:5-50 – Certificate of sale recorded and indexed as a mortgage
54:5-51 – Disposition of certificate of sale; permanent record
54:5-52 – Certificate of sale as evidence;  presumptions raised;  effect of  fraud
54:5-52.1 – Destruction, loss of tax title certificate; issuance of duplicate; fee
54:5-52.2 – Duplicate certificate not to affect time limit for redemption
54:5-52.3 – Effect of duplicate certificate;  cancellation on finding of original
54:5-53 – Lapse of time not to bar proceedings to enforce lien
54:5-53.1 – Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities 
54:5-53.2 – Cancellation of certificate of sale;  certificate of redemption
54:5-54 – Right of redemption by owner, person having interest
54:5-54.1 – Redemptions through tax collector’s office; exceptions
54:5-55 – Delivery of certificate of redemption; record
54:5-57 – Notice to purchaser, payment of redemption moneys
54:5-57.1 – Unclaimed redemption monies
54:5-58 – Amount required to redeem
54:5-59 – Amount required for redemption
54:5-60 – Amount required if certificate is not held by municipality
54:5-61 – Holder of tax title entitled to expenses; limitation
54:5-62 – Conditions for collection of fees, expenses
54:5-63 – Fee for serving notice upon person having interest in property
54:5-63.1 – Excessive charges or fees charged by tax sale certificate holder  on redemption;  forfeiture
54:5-64 – Revival and continuance of certain liens
54:5-65 – Installment redemption;  resolution
54:5-66 – Public notice of installment plan
54:5-67 – Actions to foreclose redemption and alienations of certificate suspended
54:5-68 – Monthly payments;  time allowed
54:5-69 – Form of receipt
54:5-70 – Final payment;  amount included
54:5-71 – Interest computed
54:5-72 – Duplicate receipts;  inspection
54:5-73 – Record of payments certified;  application;  fee
54:5-74 – Payments credited
54:5-75 – Installments unpaid;  municipality to proceed for balance only
54:5-76 – Records kept by collector;  open to public inspection
54:5-77 – Municipal action to bar redemption 
54:5-79 – When title void; exception
54:5-81 – Notice, affidavits and certificate;  indexing
54:5-82 – No action after two years
54:5-84 – Infants and persons with an intellectual disability or in need of a guardian
54:5-85 – Construction of article
54:5-86 – Action by municipality to foreclose right of redemption
54:5-86.1 – One acquiring title may request municipality to foreclose tax sale certificate as against omitted party
54:5-86.2 – Foreclosure against omitted party
54:5-86.3 – Owner as party;  jurisdiction;  expense
54:5-89.1 – Effect of judgment on unrecorded interests;  application by person recording interest to be made party
54:5-90 – Judgment;  failure to redeem;  notice posted
54:5-91 – Unknown owner, claimant defined 
54:5-97.1 – Fees allowed
54:5-98 – Redemption;  fees and costs;  time and place
54:5-99 – Evidence of payment of subsequent liens required
54:5-100 – Validity of sale and proceedings must be attacked by answer
54:5-104 – Judgment bars redemption only in lands described therein 
54:5-104.29 – Short title
54:5-104.30 – Definitions
54:5-104.31 – Construction as remedial legislation
54:5-104.32 – In rem proceedings 
54:5-104.32a – Right of state or county to foreclose
54:5-104.32b – Proceedings by state or county
54:5-104.33 – No personal judgment shall be entered
54:5-104.35 – Resolution by governing body
54:5-104.36 – Jurisdiction
54:5-104.37 – Fees to be paid on institution of action
54:5-104.41 – Complaint to be filed with tax collector;  county recording officer and Attorney-General
54:5-104.42 – Notice
54:5-104.43 – Complaint to have effect of notice to State
54:5-104.44 – Duties of county recording officers
54:5-104.45 – Fees of county recording officer
54:5-104.48 – Notice to municipality by owners or parties in interest; notice of foreclosure
54:5-104.53 – Certain omissions no defense
54:5-104.58 – Severance upon filing of answer
54:5-104.59 – Apportionment, allocation, definition of costs and fees 
54:5-104.60 – Redemption
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
54:5-104.62 – Right of plaintiff to order of dismissal
54:5-104.65 – Effect of recording judgment 
54:5-104.66 – Additional duty of county recording officer;  fee
54:5-104.67 – Application to reopen judgment
54:5-104.68 – Constitutional clause
54:5-104.69 – Repealer
54:5-104.70 – Certain acts and decrees valid
54:5-104.71 – To take effect immediately
54:5-104.72 – Irregularities in proceedings;  instituting new proceedings
54:5-104.73 – Right of purchaser to have prior foreclosure proceedings corrected
54:5-104.74 – Further foreclosure proceedings by municipality;  title of purchaser not affected;  contents of notice and complaint
54:5-104.75 – Other manner of foreclosure not precluded
54:5-104.100 – Conveyance of outstanding interest against certain residential realty;  payment;  action to compel conveyance
54:5-104.101 – Applicability of law
54:5-104.102 – Benefits and disabilities;  application to successors in interest;  agreements to defeat operation of Act
54:5-104.103 – Definition of phrase  "thought to be owned"
54:5-105 – Jurisdiction of courts, proof 
54:5-106 – Persons entitled to apply for order
54:5-107 – Parties defendant
54:5-111 – Cancellation of record;  procedure
54:5-111.1 – Certificate of cancellation;  execution
54:5-111.2 – Effect of certificate
54:5-111.3 – Filing or recording of certificate
54:5-111.4 – Filing fee
54:5-113 – Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector
54:5-113.1 – Acceptance of bond, note, other obligation as consideration for sale of certificate 
54:5-113.2 – Removal of lessee, tenant
54:5-113.3 – Bond, note, obligation deemed asset of municipality 
54:5-113.4 – Pledge, transfer of tax sale certificates; assignments, recording
54:5-113.5 – Sale of total property tax levy by municipality
54:5-113.6 – Terms, conditions of bid specifications
54:5-113.7 – Rules, regulations; biennial report to Governor, Legislature
54:5-114 – Notice mailed to owner;  publication and posting
54:5-114.1 – Methods of sale of certificate of tax sale by municipality
54:5-114.2 – Sale of certificate of tax sale, liens by municipality
54:5-114.3 – Sales subject to current taxes;  redemption
54:5-114.4 – Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded
54:5-114.4a – Foreclosure on certain tax sale certificates 
54:5-114.5 – Extension of time for recording judgment;  failure to record within time
54:5-114.6 – Failure to foreclose equity and record judgment
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
54:5-114.8 – Action to bar right of redemption;  redemption by payment into  court;  assignee’s rights
54:5-114.9 – Cancellation of tax sale certificate
54:5-114.10 – Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest
54:5-115 – Certain sales confirmed;  subsequent liens continued
54:5-116 – Lands acquired at tax sale;  exchange for park lands
54:5-121 – Conveyance or transfer of lands to state for use as forest park reservations;  consent of board of conservation and development
54:5-122 – Release of obligation to collect taxes, etc.;  exemption from taxation
54:5-123 – Right of redemption
54:5-124 – Amount required to redeem
54:5-126a – Conveyance of land not suitable for forest park reservation to municipality;  approval
54:5-126b – Redemption of land from municipality;  amount
54:5-127 – Transfer to county for park purposes of lands acquired at tax sales
54:5-128 – Redemption after transfer of lands to county for park purposes
54:5-129 – Foreclosure by county of right to redeem
54:5-130 – Creation of joint municipal lien pool permitted
54:5-131 – Powers of joint municipal lien pool
54:5-132 – Municipal liens defined; exceptions
54:5-133 – Laws applicable to operation of pool
54:5-134 – Transfer of municipal lien
54:5-135 – Execution of lien certificates
54:5-136 – Operating plan filed by joint municipal lien pool
54:5-137 – Rules, regulations, orders