2009 New Jersey Code
TITLE 54 - TAXATION
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 of final judgment
• 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
• 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