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