2009 New Jersey Code
TITLE 54 - TAXATION
Section 54:5
54:5-104.32b - Proceedings by state or county

54:5-104.32b.  Proceedings by state or county
    The proceeding shall be begun in the name of the municipality for the use of  the State or the county, without the adoption of any resolution by the governing body of the municipality to foreclose any such tax sale certificate, and shall proceed in the same manner as is provided in such In Rem Tax Foreclosure Act and the Rules of the Supreme Court governing such proceeding, in the case in which the proceedings are brought and prosecuted by the municipality for its own use and if a judgment barring the rights of redemption  and foreclosing all prior or subsequent alienations and descents of the lands  and encumbrances thereon, is entered thereon, it shall adjudge an absolute and  indefeasible estate in fee simple in the lands therein described, to be vested  in the State or the county, as the case may be, and such judgment shall be  binding and final upon all persons in the same manner as though it was entered  in favor of the municipality for its own use.

     L.1964, c. 39, s. 3.  Amended by L.1974, c. 22, s. 3, eff. April 25, 1974.