N.J. Stat. tit. 54, ch. 8

N.J. Stat. tit. 54, ch. 8
in effect

N.J. Stat. § 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 collection or payment thereof is incapable of production, by reason whereof taxes and assessments which are unpaid are liable to be lost, or their collection is rendered doubtful or difficult, the body having control of the finances of the municipality, may, by resolution adopted by the same vote that may be required to expend moneys, reduce the rate of interest on the taxes or assessments, or both, or authorize the taxes or assessments, or both, to be received and paid and wholly discharged without interest, if paid within a certain time to be specified in the resolution, not exceeding one year after the adoption thereof.

N.J. Stat. § 54:8-2 Article applicable to special assessments

All the provisions of this article shall apply to special assessments for local improvements the records of which have been lost or destroyed.

N.J. Stat. § 54:8-3 Destruction of records; determination of amounts due; jurisdiction of Superior Court

In case of the loss or destruction of public records whereby taxes which are unpaid and are a lien upon real estate are liable to be lost by reason of the inability of the municipality to enforce them under existing law without further power which will enable it to ascertain in a judicial manner the amount of the taxes and the extent and character of the particular real estate upon which they constitute a lien, the Superior Court in an action shall have authority and jurisdiction to determine the amount of such taxes and the interest and penalties thereon, and to adjudge the extent and character of the particular real estate upon which the taxes constitute a lien, and to enforce the collection thereof. The court may proceed in the action in a summary manner or otherwise. Amended by L.1953, c. 51, p. 911, s. 101.

N.J. Stat. § 54:8-4 Action by municipality desiring relief; facts to be established

The action shall be brought by the municipality desiring relief, whenever the governing board thereof shall by resolution deem it proper to proceed. The plaintiff shall establish the years for which taxes are claimed to be in arrears, the amount thereof as nearly as can be ascertained, the designation of the real estate by block and street number or other brief description, and the names of the owners thereof, if known or ascertainable by reference to the records of deeds of the county in which the real estate is situate. Amended by L.1953, c. 51, p. 912, s. 102.

N.J. Stat. § 54:8-5 Service upon joint tenants or tenants in common

Service of process upon one of two or more joint tenants or tenants in common shall be sufficient to confer upon the court jurisdiction of all the joint tenants or tenants in common with respect to the subject matter of the action. Amended by L.1953, c. 51, p. 912, s. 103.

N.J. Stat. § 54:8-6 Nonresident owners or mortgagees; service; publication

If the owner or mortgagee of any land concerning which an action is brought resides out of the State and cannot be served personally within the State, service of process may be made upon a tenant or occupant. Amended by L.1953, c. 51, p. 912, s. 104.

N.J. Stat. § 54:8-12 Enforcement of lien; alternative procedure

When it shall be established by the judgment of the court in any case that there is a lien for unpaid taxes against any real estate, the lien may be enforced and collected by the municipality to which it is due in the same manner and to the same effect as provided by law with respect to other taxes upon real estate therein, and the judgment of the court shall be conclusive as to the existence of the lien and the amount due thereon, or, in the discretion of the court, execution may issue out of the court to enforce the lien by a sale of the property as in other cases. Amended by L.1953, c. 51, p. 913, s. 110.

N.J. Stat. § 54:8-14 Costs and fees not recoverable

No costs shall be recovered by either party against the other. No fees shall be charged or paid to the State for any services of the clerk, except that copies of papers certified by the clerk shall be paid for as in other cases. No costs shall be taxed on either side for fees of attorney or counsel. Amended by L.1953, c. 51, p. 913, s. 112.

N.J. Stat. § 54:8-15 Copy of judgment filed; abstract; contents

A certified copy of the final judgment in every case wherein a lien for taxes is established shall be filed in the office of the collector or receiver of taxes or other officer charged by law with the custody of the records of unpaid taxes. An abstract thereof showing the land affected, the amount of the taxes, the years in which assessed, and the names of the defendants in the action, shall be entered in a suitable book kept for that purpose. Amended by L.1953, c. 51, p. 913, s. 113.

N.J. Stat. § 54:8-16 Legal assistants; compensation

The mayor or other chief executive officer of any city, town borough or village, the township committee of any township, and the governing body of any other municipality proceeding under this article may appoint one or more special attorneys and other necessary assistants to aid in the prosecution of these actions, but no such attorney shall be appointed in any city except with the concurrence of the city counsel or other regular legal advisor. The compensation of the special attorneys and other assistants shall be fixed in cities, boroughs and villages by the mayor or other chief executive officer, and in all other municipalities by the governing body. In all cases it shall be paid by the municipality. Amended by L.1953, c. 51, p. 913, s. 114.
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