N.J. Stat. tit. 54, ch. 5
N.J. Stat. tit. 54, ch. 5
in effectContents
section5-1. Short titlesection5-2. "Land" , "municipality" and "municipal lien" definedsection5-3. Construction as remedial legislationsection5-4. Deputy may act for officer; officer liablesection5-5. Affidavits; perjurysection5-6. Unpaid taxes a continuous lien; penalties and costs.section5-7. Assessments for municipal improvements, continuous liens.section5-8. Other liens; when effectivesection5-9. Municipal liens paramountsection5-10. Judicial proceedings affect liens only when lis pendens filedsection5-11. Official designated to examine records, certify unpaid municipal liens; immunitysection5-12. Certificate as to taxes and other lienssection5-13. Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Actsection5-14. Schedule of fees for searchessection5-15. Continuation searches; feesection5-16. Searches certified as correct; duplicates kept.section5-17. Liens and outstanding certificates of tax sale not shown by search; persons protectedsection5-18. Failure to issue search or disclose official when demanded; effectsection5-18.1. Searches for municipal improvements not assessedsection5-18.2. Certificates; contentssection5-18.3. Title of certificate; person making; issuance on applicationsection5-18.4. Feesection5-18.5. Land covered by certificate free from subsequent improvement lienssection5-18.6. Failure to issue certificate after demand; land free from future liensection5-19. Power of sale, "collector" and "officer" defined.section5-19.1. Electronic tax lien sales by municipalities.section5-19.2. Definitions relative to contracts for property tax lien management services.section5-19.3. Contracts for property tax lien management services.section5-19.4. Contracts to include compensation to contractor, bases.section5-19.5. Approval process by governing body.section5-19.6. Provision of information.section5-19.7. Contracts considered professional service; duration.section5-20.1. Discretion of tax collector as to sale.section5-21. Lands listed for sale; liens listed; installments added.section5-22. Installments not yet due may be excluded; proceduresection5-23. List of installments not due; statement in certificate of salesection5-24. Maintenance of list.section5-25. Notice of sale; contentssection5-26. Notice of tax sale; posting, publication.section5-27. Notice to owner; mailingsection5-28. Sale; adjournments; restrictions; readvertisementsection5-29. Payment of amount due prior to tax sale; priority.section5-30. Notice of sale attached to listsection5-30.1. Bidding by municipal officers at tax salessection5-31. Sale at auction for amount advertisedsection5-32. Sale in fee subject to redemption.section5-33. Payment; resale; redemption.section5-34. Sale; purchase by municipality; rights of municipalitysection5-34.1. State to purchase in fee subject to redemption; over 15% of tax revenue of municipality owed by delinquent taxpayer; repurchase by municipalitysection5-34.2. Notice to state by municipalitysection5-34.3. Certification of state's annual obligation for inclusion in annual state appropriations actsection5-35. Entries made on list as each sale is concludedsection5-37. Time limit on enforcement; failure to comply; effect; exceptionsection5-38. Fees for cost of holding sale.section5-39. Land held by purchaser assessed in owner's name; resale by municipality as purchasersection5-40. Liens certified to officer selling landsection5-41. Statement of proceedings; removal for failure to perform dutiessection5-42. Lien passes to purchaser; continued if sale set asidesection5-43. If sale set aside; tax refunded to purchasersection5-44. When sale not to be set asidesection5-45.1. Tax sales voidable where past-due taxes omitted and municipality is purchasersection5-45.2. Sales in violation of statute; subsequent sales void; liens preservedsection5-45.3. Tax sale certificates and titles unaffectedsection5-45.4. Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validatedsection5-46. Certificate of sale delivered to purchasersection5-46.1. Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making salesection5-47. Certificate of sale; form and content.section5-48. Description of property sold in certificatesection5-49. Certificate; issuance to purchasersection5-50. Certificate of sale recorded and indexed as a mortgagesection5-51. Disposition of certificate of sale; permanent record.section5-52. Certificate of sale as evidence; presumptions raised; effect of fraudsection5-52.1. Destruction, loss of tax title certificate; issuance of duplicate; feesection5-52.2. Duplicate certificate not to affect time limit for redemptionsection5-52.3. Effect of duplicate certificate; cancellation on finding of originalsection5-53. Lapse of time not to bar proceedings to enforce liensection5-53.1. Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilitiessection5-53.2. Cancellation of certificate of sale; certificate of redemptionsection5-54. Right of redemption by owner, person having interest.section5-54.1. Redemptions through tax collector's office; exceptions.section5-55. Delivery of certificate of redemption; record.section5-57. Notice to purchaser, payment of redemption moneys.section5-57.1. Unclaimed redemption monies.section5-58. Amount required to redeemsection5-59. Amount required for redemptionsection5-60. Amount required if certificate is not held by municipalitysection5-61. Holder of tax title entitled to expenses; limitationsection5-62. Conditions for collection of fees, expensessection5-63. Fee for serving notice upon person having interest in propertysection5-63.1. Excessive charges or fees charged by tax sale certificate holder on redemption; forfeituresection5-64. Revival and continuance of certain lienssection5-65. Installment redemption; resolutionsection5-66. Public notice of installment plansection5-67. Actions to foreclose redemption and alienations of certificate suspendedsection5-68. Monthly payments; time allowedsection5-69. Form of receiptsection5-70. Final payment; amount includedsection5-71. Interest computedsection5-72. Duplicate receipts; inspectionsection5-73. Record of payments certified; application; feesection5-74. Payments creditedsection5-75. Installments unpaid; municipality to proceed for balance onlysection5-76. Records kept by collector; open to public inspectionsection5-77. Municipal action to bar redemptionsection5-79. When title void; exceptionsection5-81. Notice, affidavits and certificate; indexingsection5-82. No action after two yearssection5-84. Persons in need of a guardian.section5-85. Construction of articlesection5-86. Action by municipality to foreclose right of redemption.section5-86.1. One acquiring title may request municipality to foreclose tax sale certificate as against omitted partysection5-86.2. Foreclosure against omitted partysection5-86.3. Owner as party; jurisdiction; expensesection5-87. Jurisdiction of court; effect of judgment.section5-89.1. Effect of judgment on unrecorded interests; application by person recording interest to be made partysection5-90. Judgment; failure to redeem; notice postedsection5-91. Unknown owner, claimant definedsection5-97.1. Fees allowed.section5-98. Redemption; fees and costs; time and placesection5-98.1. Information prominently displayed, property owner rights, foreclosure.section5-98.2. Notice of foreclosure, required to be served, published, owner and owner's heirs rights.section5-99. Evidence of payment of subsequent liens requiredsection5-100. Validity of sale and proceedings must be attacked by answersection5-104. Judgment bars redemption only in lands described therein.section5-104.29. Short titlesection5-104.30. Definitions.section5-104.31. Construction as remedial legislation.section5-104.32. In rem proceedings.section5-104.32a. Right of state or county to foreclosesection5-104.32b. Proceedings by state or countysection5-104.33. No personal judgment shall be enteredsection5-104.34. Time for institution of action.section5-104.35. Resolution by governing bodysection5-104.36. Jurisdictionsection5-104.37. Fees to be paid on institution of actionsection5-104.41. Complaint to be filed with tax collector; county recording officer and Attorney-Generalsection5-104.42. Noticesection5-104.43. Complaint to have effect of notice to Statesection5-104.44. Duties of county recording officerssection5-104.45. Fees of county recording officersection5-104.48. Notice to municipality by owners or parties in interest; notice of foreclosuresection5-104.53. Certain omissions no defensesection5-104.58. Severance upon filing of answersection5-104.59. Apportionment, allocation, definition of costs and feessection5-104.60. Redemptionsection5-104.61. Statement of redemption to be filed by plaintiff; to operate as discharge of notice; tax collector to deliver certificate of redemptionsection5-104.62. Right of plaintiff to order of dismissalsection5-104.64. Form and effect of judgmentsection5-104.65. Effect of recording judgment.section5-104.66. Additional duty of county recording officer; feesection5-104.67. Application to reopen judgmentsection5-104.68. Constitutional clausesection5-104.69. Repealersection5-104.70. Certain acts and decrees validsection5-104.71. To take effect immediatelysection5-104.72. Irregularities in proceedings; instituting new proceedings.section5-104.73. Right of purchaser to have prior foreclosure proceedings corrected.section5-104.74. Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint.section5-104.75. Other manner of foreclosure not precludedsection5-104.100. Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyancesection5-104.101. Applicability of lawsection5-104.102. Benefits and disabilities; application to successors in interest; agreements to defeat operation of Actsection5-104.103. Definition of phrase "thought to be owned"section5-105. Jurisdiction of courts, proofsection5-106. Persons entitled to apply for ordersection5-107. Parties defendantsection5-111. Cancellation of record; proceduresection5-111.1. Certificate of cancellation; executionsection5-111.2. Effect of certificatesection5-111.3. Filing or recording of certificatesection5-111.4. Filing feesection5-112. Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.section5-113. Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector.section5-113.1. Acceptance of bond, note, other obligation as consideration for sale of certificatesection5-113.2. Removal of lessee, tenantsection5-113.3. Bond, note, obligation deemed asset of municipalitysection5-113.4. Pledge, transfer of tax sale certificates; assignments, recording.section5-113.5. Sale of total property tax levy by municipalitysection5-113.6. Terms, conditions of bid specificationssection5-113.7. Rules, regulations; biennial report to Governor, Legislaturesection5-114. Notice mailed to owner; publication and postingsection5-114.1. Methods of sale of certificate of tax sale by municipality.section5-114.2. Sale of certificate of tax sale, liens by municipality.section5-114.3. Sales subject to current taxes; redemptionsection5-114.4. Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded.section5-114.4a. Foreclosure on certain tax sale certificatessection5-114.5. Extension of time for recording judgment; failure to record within timesection5-114.6. Failure to foreclose equity and record judgmentsection5-114.7. 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 judgmentsection5-114.8. Action to bar right of redemption; redemption by payment into court; assignee's rightssection5-114.9. Cancellation of tax sale certificatesection5-114.10. Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interestsection5-115. Certain sales confirmed; subsequent liens continuedsection5-116. Lands acquired at tax sale; exchange for park landssection5-121. Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and developmentsection5-122. Release of obligation to collect taxes, etc.; exemption from taxationsection5-123. Right of redemptionsection5-124. Amount required to redeemsection5-126a. Conveyance of land not suitable for forest park reservation to municipality; approvalsection5-126b. Redemption of land from municipality; amountsection5-127. Transfer to county for park purposes of lands acquired at tax salessection5-128. Redemption after transfer of lands to county for park purposessection5-129. Foreclosure by county of right to redeemsection5-130. Creation of joint municipal lien pool permitted.section5-131. Powers of joint municipal lien pool.section5-132. Municipal liens defined; exceptions.section5-133. Laws applicable to operation of pool.section5-134. Transfer of municipal lien.section5-135. Execution of lien certificates.section5-136. Operating plan filed by joint municipal lien pool.section5-137. Rules, regulations, orders.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026