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Section 54:4-31 - Abstract of deed provided electronically, mailed to assessor. - 54:4-31 Abstract of deed provided electronically, mailed to assessor. 54:4-31....
Section 54:4-32 - Fee; refusal of deed for lack of address - 54:4-32. Fee; refusal of deed for lack of address The...
Section 54:4-33 - Taxation of mortgaged property - 54:4-33. Taxation of mortgaged property No deduction from the assessed...
Section 54:4-34 - Statement by owner; written request; refusal to render; valuation of property by assessor; denial of appeal; grounds - 54:4-34. Statement by owner; written request; refusal to render; valuation...
Section 54:4-34.3 - Allowance of additional veterans' exemptions or deductions after apportionment; adjustment - 54:4-34.3. Allowance of additional veterans' exemptions or deductions after apportionment;...
Section 54:4-35 - Period for assessing; assessor's duplicate; preliminary, final assessment list. - 54:4-35 Period for assessing; assessor's duplicate; preliminary, final assessment list....
Section 54:4-35.1 - Material depreciation of structure; determination of value. - 54:4-35.1 Material depreciation of structure; determination of value. 1. a....
Section 54:4-36 - Assessor's affidavit; form and content - 54:4-36. Assessor's affidavit; form and content (a) The assessor shall...
Section 54:4-36.1 - Statement of estimated total amount of approved tax deductions - 54:4-36.1. Statement of estimated total amount of approved tax deductions...
Section 54:4-37 - Penalty for failure to file duplicate; removal of assessor - 54:4-37. Penalty for failure to file duplicate; removal of assessor...
Section 54:4-38 - Public inspection notice; advertisement; appeals. - 54:4-38 Public inspection notice; advertisement; appeals. 54:4-38. a. Except as...
Section 54:4-38.1 - Notice of current assessment, preceding year's taxes, changed assessments; deadline for appeal. - 54:4-38.1 Notice of current assessment, preceding year's taxes, changed assessments;...
Section 54:4-39 - Amount appropriated for schools; notification by state comptroller - 54:4-39. Amount appropriated for schools; notification by state comptroller The...
Section 54:4-40 - Amount required by general tax for state purposes; notification - 54:4-40. Amount required by general tax for state purposes; notification...
Section 54:4-41 - County requirements certified by clerk of freeholders; apportionment between districts - 54:4-41. County requirements certified by clerk of freeholders; apportionment between...
Section 54:4-42 - Tax requirements certified to county tax board - 54:4-42. Tax requirements certified to county tax board 54:4-42. The...
Section 54:4-43 - Judgment executions added to tax requirements; duty of county board - 54:4-43. Judgment executions added to tax requirements; duty of county...
Section 54:4-44 - Inclusion in next levy in certain cases - 54:4-44. Inclusion in next levy in certain cases If the...
Section 54:4-45 - Certified statement of amount of moneys appropriated for school purposes. - 54:4-45 Certified statement of amount of moneys appropriated for school...
Section 54:4-46 - Tax lists and duplicates revised by county board - 54:4-46. Tax lists and duplicates revised by county board Upon...
Section 54:4-46.1 - Adding amount of approved tax deductions to net amount to be raised by taxation - 54:4-46.1. Adding amount of approved tax deductions to net amount...
Section 54:4-47 - Revision and equalization; functions of county board - 54:4-47. Revision and equalization; functions of county board The county...
Section 54:4-48 - Changes entered; amount of total tax fixed - 54:4-48. Changes entered; amount of total tax fixed The county...
Section 54:4-49 - Apportionment valuation; amount to be apportioned among taxing districts; debits and credits. - 54:4-49 Apportionment valuation; amount to be apportioned among taxing districts;...
Section 54:4-49.1 - Apportionment valuation; property with local property taxes in default and lien unenforceable - 54:4-49.1. Apportionment valuation; property with local property taxes in default...
Section 54:4-50 - Reductions in assessments after rate fixed; additional payments; determination - 54:4-50. Reductions in assessments after rate fixed; additional payments; determination...
Section 54:4-51 - Excess payment; crediting and application - 54:4-51. Excess payment; crediting and application The excess amount so...
Section 54:4-52 - Table of aggregates for county; prepared by county board. - 54:4-52 Table of aggregates for county; prepared by county board....
Section 54:4-52.1 - Effective date - 54:4-52.1. Effective date This act shall take effect immediately, but...
Section 54:4-53 - Clerical errors; adjustment in following year - 54:4-53. Clerical errors; adjustment in following year The county board...
Section 54:4-54 - Correction of errors; assessment against or payment on wrong property; refund - 54:4-54. Correction of errors; assessment against or payment on wrong...
Section 54:4-55 - Corrected duplicates returned to taxing districts; lists remain on record - 54:4-55. Corrected duplicates returned to taxing districts; lists remain on...
Section 54:4-55.1 - Custody of duplicate tax lists by collectors--Failure to return--Penalty - 54:4-55.1. Custody of duplicate tax lists by collectors--Failure to return--Penalty...
Section 54:4-56 - Taxes on property sold; apportionment; lien unaffected - 54:4-56. Taxes on property sold; apportionment; lien unaffected Upon the...
Section 54:4-57 - Taxes on federal property; payment by municipality deferred until collected - 54:4-57. Taxes on federal property; payment by municipality deferred until...
Section 54:4-58 - Tax, assessment or water rate not set aside for irregularities or illegality - 54:4-58. Tax, assessment or water rate not set aside for...
Section 54:4-59 - Court to amend and fix amount due - 54:4-59. Court to amend and fix amount due The court...
Section 54:4-60 - Lien; court may make proper levy - 54:4-60. Lien; court may make proper levy The tax, assessment...
Section 54:4-61 - When assessment not to be set aside - 54:4-61. When assessment not to be set aside No assessment...
Section 54:4-62 - Amendment of assessment; grounds; computation - 54:4-62. Amendment of assessment; grounds; computation a. If it shall...
Section 54:4-63.1 - "Completed" defined - 54:4-63.1. "Completed" defined As used in this act "completed" shall...
Section 54:4-63.2 - Valuation of real property on which structures erected, etc., after October 1st and completed before January 1st; assessment - 54:4-63.2. Valuation of real property on which structures erected, etc.,...
Section 54:4-63.3 - Structure erected, etc., after October 1st and completed after January 1st; valuation and assessment - 54:4-63.3. Structure erected, etc., after October 1st and completed after...
Section 54:4-63.4 - Forms and methods prescribed by State Tax Commissioner - 54:4-63.4. Forms and methods prescribed by State Tax Commissioner In...
Section 54:4-63.5 - Filing, examination, correction and delivery to collectors - 54:4-63.5. Filing, examination, correction and delivery to collectors On October...
Section 54:4-63.6 - Entry of added assessments; extension of tax - 54:4-63.6. Entry of added assessments; extension of tax Added assessments...
Section 54:4-63.7 - Tax bills for added taxes - 54:4-63.7. Tax bills for added taxes As soon as the...
Section 54:4-63.8 - Time of payment and delinquency - 54:4-63.8. Time of payment and delinquency Taxes assessed under this...
Section 54:4-63.9 - Collection and accounting for taxes - 54:4-63.9. Collection and accounting for taxes All taxes on account...
Section 54:4-63.10 - Payments by municipality to county - 54:4-63.10. Payments by municipality to county The municipality on February...
Section 54:4-63.11 - Appeals from added assessments - 54:4-63.11. Appeals from added assessments 11. Appeals from added assessments...
Section 54:4-63.11a - Extension for hearing of appeal for added assessments - 54:4-63.11a. Extension for hearing of appeal for added assessments 8....
Section 54:4-63.12 - Power of county board of taxation to assess omitted property - 54:4-63.12. Power of county board of taxation to assess omitted...
Section 54:4-63.13 - Complaints of omitted property; procedure - 54:4-63.13. Complaints of omitted property; procedure 2. On the written...
Section 54:4-63.14 - Summary hearing; judgment - 54:4-63.14. Summary hearing; judgment At the time and place of...
Section 54:4-63.15 - Assessment of omitted property - 54:4-63.15. Assessment of omitted property If the county board, by...
Section 54:4-63.16 - Omitted assessment list and listing of assessments - 54:4-63.16. Omitted assessment list and listing of assessments The omitted...
Section 54:4-63.17 - Filing of omitted assessment list and copy thereof; revision and correction; duplicate to collectors - 54:4-63.17. Filing of omitted assessment list and copy thereof; revision...
Section 54:4-63.18 - Entry of omitted assessments; extension - 54:4-63.18. Entry of omitted assessments; extension Omitted assessments shall be...
Section 54:4-63.19 - Duties of collector; taxpayer put upon notice - 54:4-63.19. Duties of collector; taxpayer put upon notice As soon...
Section 54:4-63.20 - Time for payment of taxes; delinquent taxes; lien - 54:4-63.20. Time for payment of taxes; delinquent taxes; lien Taxes...
Section 54:4-63.21 - Collection of taxes and accounting - 54:4-63.21. Collection of taxes and accounting All taxes on account...
Section 54:4-63.22 - Payments by municipalities to counties - 54:4-63.22. Payments by municipalities to counties The municipality, on February...
Section 54:4-63.23 - Review of judgment of county board of taxation - 54:4-63.23. Review of judgment of county board of taxation Any...
Section 54:4-63.24 - Application of act - 54:4-63.24. Application of act This act shall be applicable to...
Section 54:4-63.25 - Effective date - 54:4-63.25. Effective date This act shall take effect July first,...
Section 54:4-63.26 - Exempt property which ceases to be exempt - 54:4-63.26. Exempt property which ceases to be exempt Whenever any...
Section 54:4-63.27 - Valuation of property previously exempt - 54:4-63.27. Valuation of property previously exempt The valuation of any...
Section 54:4-63.28 - Time when exemption ceased as affecting time of assessment - 54:4-63.28. Time when exemption ceased as affecting time of assessment...
Section 54:4-63.29 - Law applicable to property which ceases to be exempt - 54:4-63.29. Law applicable to property which ceases to be exempt...
Section 54:4-63.30 - Effective date - 54:4-63.30. Effective date This act shall take effect October first,...
Section 54:4-63.31 - Assessment of omitted property; determination of taxable value - 54:4-63.31. Assessment of omitted property; determination of taxable value In...
Section 54:4-63.32 - Assessor's omitted list; filing; public record - 54:4-63.32. Assessor's omitted list; filing; public record On October 1...
Section 54:4-63.33 - Listing names and properties; forms and methods - 54:4-63.33. Listing names and properties; forms and methods In listing...
Section 54:4-63.34 - Entry of omitted assessments upon omitted assessment list and duplicates; amount of tax - 54:4-63.34. Entry of omitted assessments upon omitted assessment list and...
Section 54:4-63.35 - Notice to owner of omitted tax assessment - 54:4-63.35. Notice to owner of omitted tax assessment As soon...
Section 54:4-63.36 - Tax bills; preparation and delivery; taxpayer put upon notice - 54:4-63.36. Tax bills; preparation and delivery; taxpayer put upon notice...
Section 54:4-63.37 - Payment of taxes; collection and accounting - 54:4-63.37. Payment of taxes; collection and accounting Taxes assessed under...
Section 54:4-63.38 - Payments by municipality to county - 54:4-63.38. Payments by municipality to county The municipality on February...
Section 54:4-63.39 - Appeals to county board of taxation from omitted assessments - 54:4-63.39. Appeals to county board of taxation from omitted assessments...
Section 54:4-63.39a - Extension for hearing of appeal for omitted assessments - 54:4-63.39a. Extension for hearing of appeal for omitted assessments 10....
Section 54:4-63.40 - Application of act - 54:4-63.40. Application of act This act is intended to provide...
Section 54:4-64 - Delivery of tax bills. - 54:4-64 Delivery of tax bills. 54:4-64. a. (1) As soon...
Section 54:4-64a - Complete tax bill, computation of first and second installments - 54:4-64a. Complete tax bill, computation of first and second installments...
Section 54:4-64.1 - Flood insurance; notice of eligibility and effect of failure to carry - 54:4-64.1. Flood insurance; notice of eligibility and effect of failure...
Section 54:4-65 - Form and content of property tax bills. - 54:4-65 Form and content of property tax bills. 54:4-65. a....
Section 54:4-65.1 - Additional information printed on tax bill. - 54:4-65.1 Additional information printed on tax bill. 8. In addition...
Section 54:4-66 - When calendar year taxes payable, delinquent. - 54:4-66 When calendar year taxes payable, delinquent. 54:4-66. a. Taxes...
Section 54:4-66.1 - Fiscal year taxes payable, delinquent; definitions; formula. - 54:4-66.1 Fiscal year taxes payable, delinquent; definitions; formula. 2. Taxes...
Section 54:4-66.2 - Estimated, reconciled tax bills for municipalities, procedures. - 54:4-66.2 Estimated, reconciled tax bills for municipalities, procedures. 3. a....
Section 54:4-66.3 - Estimated, reconciled tax bills for municipality operating on calendar fiscal year - 54:4-66.3. Estimated, reconciled tax bills for municipality operating on calendar...
Section 54:4-66.4 - Estimated reconciled tax bills for municipality operating on State fiscal year - 54:4-66.4. Estimated reconciled tax bills for municipality operating on State...
Section 54:4-66.5 - Regulations, forms, procedures - 54:4-66.5. Regulations, forms, procedures 19. The Local Finance Board, in...
Section 54:4-66.6 - Definitions relative to local government unit charitable funds. - 54:4-66.6 Definitions relative to local government unit charitable funds. 1....
Section 54:4-66.7 - Establishment of certain charitable, spillover funds by local unit. - 54:4-66.7 Establishment of certain charitable, spillover funds by local unit....
Section 54:4-66.8 - Permitted donations; use of funds. - 54:4-66.8 Permitted donations; use of funds. 3. a. Any person...
Section 54:4-66.9 - Credit applied to property taxes. - 54:4-66.9 Credit applied to property taxes. 4. a. For fiscal...
Section 54:4-66.10 - Construction of act. - 54:4-66.10 Construction of act. 5. The provisions of P.L.2018, c.11...
Section 54:4-66.11 - Immunity from certain liability. - 54:4-66.11 Immunity from certain liability. 6. a. Notwithstanding any State...
Section 54:4-66.12 - Rules, regulations. - 54:4-66.12 Rules, regulations. 7. Notwithstanding the provisions of the "Administrative...
Section 54:4-67 - Discount for prepayment; interest for delinquencies; notification; exceptions. - 54:4-67 Discount for prepayment; interest for delinquencies; notification; exceptions. 54:4-67....
Section 54:4-67.1 - Accounts of unpaid properties deemed delinquent - 54:4-67.1. Accounts of unpaid properties deemed delinquent 15. Notwithstanding the...
Section 54:4-68 - Property taxes, assessments, prepayment in certain cases. - 54:4-68 Property taxes, assessments, prepayment in certain cases. 54:4-68. The...
Section 54:4-68.1 - Definitions relative to prepayment; issuance of receipt, refund. - 54:4-68.1 Definitions relative to prepayment; issuance of receipt, refund. 2....
Section 54:4-69 - Discount; excess refunded; deficiency collected - 54:4-69. Discount; excess refunded; deficiency collected The governing body may...
Section 54:4-69.1 - Payment of taxes by mortgagee - 54:4-69.1. Payment of taxes by mortgagee Whenever a mortgagee shall...
Section 54:4-69.2 - Credit, against taxes due or to become due, for refund on reduction of assessment - 54:4-69.2. Credit, against taxes due or to become due, for...
Section 54:4-70 - Acceptance of orders issued by school board as tax payments - 54:4-70. Acceptance of orders issued by school board as tax...
Section 54:4-71 - Payments entered in duplicate; cash book; mechanical recordation - 54:4-71. Payments entered in duplicate; cash book; mechanical recordation The...
Section 54:4-72 - Collector's office; when open - 54:4-72. Collector's office; when open In taxing districts having a...
Section 54:4-73 - Collector's monthly report; payments to municipal treasurer - 54:4-73. Collector's monthly report; payments to municipal treasurer The collector,...
Section 54:4-74 - Payment of State and county taxes by municipality. - 54:4-74 Payment of State and county taxes by municipality. 54:4-74....
Section 54:4-75 - Payment by municipality of school moneys to board secretary or treasurer. - 54:4-75 Payment by municipality of school moneys to board secretary...
Section 54:4-76 - Payment of taxes due by municipality, county; borrowing permitted, interest; waiver. - 54:4-76 Payment of taxes due by municipality, county; borrowing permitted,...
Section 54:4-77 - State taxes; payment by county - 54:4-77. State taxes; payment by county The county treasurer shall...
Section 54:4-78 - Enforcement of payment of personal taxes - 54:4-78. Enforcement of payment of personal taxes The collector shall,...
Section 54:4-79 - Arrest and imprisonment for nonpayment of personal taxes - 54:4-79. Arrest and imprisonment for nonpayment of personal taxes If...
Section 54:4-80 - Warrant for distress or imprisonment; deputies; liability of collector - 54:4-80. Warrant for distress or imprisonment; deputies; liability of collector...
Section 54:4-81 - Certificate of commitment; certificate of release - 54:4-81. Certificate of commitment; certificate of release The collector who...
Section 54:4-82 - Hearing on debtor's ability to pay - 54:4-82. Hearing on debtor's ability to pay 54:4-82. Upon presentation...
Section 54:4-83 - Limit to imprisonment for dog tax - 54:4-83. Limit to imprisonment for dog tax A person committed...
Section 54:4-84 - Advertisement and sale of personal property for taxes - 54:4-84. Advertisement and sale of personal property for taxes When...
Section 54:4-85 - Collector's fees - 54:4-85. Collector's fees The collector shall be entitled to and...
Section 54:4-86 - Further action to collect tax due; collector of arrears; bond - 54:4-86. Further action to collect tax due; collector of arrears;...
Section 54:4-87 - Collectors of arrears; powers and duties - 54:4-87. Collectors of arrears; powers and duties The collector of...
Section 54:4-88 - Collector of arrears; no compensation in certain cases; appointment revocable - 54:4-88. Collector of arrears; no compensation in certain cases; appointment...
Section 54:4-90 - Sale of timber on unimproved, untenanted and other land - 54:4-90. Sale of timber on unimproved, untenanted and other land...
Section 54:4-91 - Collector's annual statement of receipts - 54:4-91. Collector's annual statement of receipts 54:4-91. Prior to the...
Section 54:4-91.1 - Collector's list of delinquent taxes believed not collectible - 54:4-91.1. Collector's list of delinquent taxes believed not collectible On...
Section 54:4-91.2 - Release of collector; cancellation of uncollectible taxes - 54:4-91.2. Release of collector; cancellation of uncollectible taxes The governing...
Section 54:4-91.3 - Effective date - 54:4-91.3. Effective date This act shall take effect July first,...
Section 54:4-95 - List of delinquents published; cost charged - 54:4-95. List of delinquents published; cost charged In cities of...
Section 54:4-96 - Taxes exceeding value of realty; adjustment and settlement - 54:4-96. Taxes exceeding value of realty; adjustment and settlement When...
Section 54:4-97 - Settlement of unpaid taxes by city when lien is questioned - 54:4-97. Settlement of unpaid taxes by city when lien is...
Section 54:4-98 - Action when payment is made; cancellation of record - 54:4-98. Action when payment is made; cancellation of record When...
Section 54:4-99 - Adjustment of past due taxes and interest charges; lien unaffected - 54:4-99. Adjustment of past due taxes and interest charges; lien...
Section 54:4-100 - Principal sum not to be abated unless market value exceeded - 54:4-100. Principal sum not to be abated unless market value...
Section 54:4-101 - Payment required in sixty days - 54:4-101. Payment required in sixty days In case of the...
Section 54:4-102 - Rules and regulations - 54:4-102. Rules and regulations The governing body may adopt such...
Section 54:4-103 - Collection of taxes and assessments in arrears January 1, 1933; five-year installments; suspension of liens - 54:4-103. Collection of taxes and assessments in arrears January 1,...
Section 54:4-104 - Collection of taxes and assessments in arrears January 1, 1934; five-year installments; suspension of liens - 54:4-104. Collection of taxes and assessments in arrears January 1,...
Section 54:4-104.1 - Collection of taxes and assessments in arrears January 1, 1935; five-year installments; suspension of liens - 54:4-104.1. Collection of taxes and assessments in arrears January 1,...
Section 54:4-104.2 - Collection of taxes and assessments in arrears January 1, 1936; five-year installments; suspension of liens - 54:4-104.2. Collection of taxes and assessments in arrears January 1,...
Section 54:4-104.3 - Collection of taxes and assessments in arrears, January 1, 1937; five-year installments; suspension of liens - 54:4-104.3. Collection of taxes and assessments in arrears, January 1,...
Section 54:4-105 - Remissions credited on second half of taxes - 54:4-105. Remissions credited on second half of taxes All remissions...
Section 54:4-106 - Payment of taxes by receivers and assignees; wage liens unaffected - 54:4-106. Payment of taxes by receivers and assignees; wage liens...
Section 54:4-107 - Taxes and assessments for municipal purposes assessed against state; cancellation - 54:4-107. Taxes and assessments for municipal purposes assessed against state;...
Section 54:4-108 - Assessment and collection of taxes in districts illegally incorporated; interest - 54:4-108. Assessment and collection of taxes in districts illegally incorporated;...
Section 54:4-109 - Property conveyed to municipality to satisfy municipal charges; lease to grantor with option to purchase - 54:4-109. Property conveyed to municipality to satisfy municipal charges; lease...
Section 54:4-110 - "Municipal charges" defined - 54:4-110. "Municipal charges" defined The words "municipal charges" as used...
Section 54:4-111 - Other rights unimpaired - 54:4-111. Other rights unimpaired None of the provisions of sections...
Section 54:4-112 - Conditions precedent to compromise settlement - 54:4-112. Conditions precedent to compromise settlement No such compromise settlement...
Section 54:4-113 - Other laws unaffected - 54:4-113. Other laws unaffected The provisions of sections 54:4-109 to...
Section 54:4-114 - Conveyance to municipality of unencumbered vacant land in settlement of past-due municipal charges - 54:4-114. Conveyance to municipality of unencumbered vacant land in settlement...
Section 54:4-115 - Method of procedure by municipality - 54:4-115. Method of procedure by municipality Such settlement, being agreed...
Section 54:4-116 - Acceptance of deed by municipality - 54:4-116. Acceptance of deed by municipality The municipality is hereby...
Section 54:4-117 - When settlement prohibited - 54:4-117. When settlement prohibited This method of adjustment and settlement...
Section 54:4-118 - Not to be at variance with law - 54:4-118. Not to be at variance with law These proceedings...
Section 54:4-119 - Owner to pay all expenses - 54:4-119. Owner to pay all expenses The owner of the...
Section 54:4-120 - "Municipal charges" defined - 54:4-120. "Municipal charges" defined The words "municipal charges" as used...
Section 54:4-121 - Other laws unaffected - 54:4-121. Other laws unaffected The provisions of sections 54:4-114 to...
Section 54:4-121.1 - Poll tax, cancellation of - 54:4-121.1. Poll tax, cancellation of Whenever poll taxes are in...
Section 54:4-122 - May compromise, adjust or cancel cemetery assessments - 54:4-122. May compromise, adjust or cancel cemetery assessments It shall...
Section 54:4-122.1 - Receipt and custody of municipal tax collections and other public moneys; purpose of Act - 54:4-122.1. Receipt and custody of municipal tax collections and other...
Section 54:4-122.2 - Definitions - 54:4-122.2. Definitions For the purposes of this act, unless the...
Section 54:4-122.3 - Deposit of tax collections and other public moneys in designated banks or trust companies - 54:4-122.3. Deposit of tax collections and other public moneys in...
Section 54:4-122.4 - Bond of municipal collector; conditions - 54:4-122.4. Bond of municipal collector; conditions Before entering upon the...
Section 54:4-122.5 - Penalty of collector's bond; minimum penalties; determination by Local Government Board - 54:4-122.5. Penalty of collector's bond; minimum penalties; determination by Local...
Section 54:4-122.6 - System of internal checks in lieu of minimum penalties - 54:4-122.6. System of internal checks in lieu of minimum penalties...
Section 54:4-122.7 - Quarterly list of delinquents; verification of collector's cash accounts and cash on hand - 54:4-122.7. Quarterly list of delinquents; verification of collector's cash accounts...
Section 54:4-122.8 - Tax bill receipting machine; approval; access; duties of clerk - 54:4-122.8. Tax bill receipting machine; approval; access; duties of clerk...
Section 54:4-122.9 - Official tax receiving agency; designation of bank or trust company; rules and regulations - 54:4-122.9. Official tax receiving agency; designation of bank or trust...
Section 54:4-122.10 - Office deemed vacant on collector's failure to give bond - 54:4-122.10. Office deemed vacant on collector's failure to give bond...
Section 54:4-122.11 - Release of surety on tax collector's bond from future accruing liability; hearing - 54:4-122.11. Release of surety on tax collector's bond from future...
Section 54:4-122.12 - Findings and order of State Board on release from bond - 54:4-122.12. Findings and order of State Board on release from...
Section 54:4-122.13 - Rules and regulations - 54:4-122.13. Rules and regulations The State Board shall formulate and...
Section 54:4-122.14 - Application of Act - 54:4-122.14. Application of Act This act shall not affect any...
Section 54:4-123 - Receiver of rents and income from real property in municipality for collection and satisfaction of delinquent taxes; bond not required - 54:4-123. Receiver of rents and income from real property in...
Section 54:4-124 - Receiver's agent to collect rents and income and manage property; appointment; removal; accounting of rents and income - 54:4-124. Receiver's agent to collect rents and income and manage...
Section 54:4-125 - Fees not to be allowed to receiver or counsel - 54:4-125. Fees not to be allowed to receiver or counsel...
Section 54:4-126 - Expenses in connection with operation of property; payment - 54:4-126. Expenses in connection with operation of property; payment Upon...
Section 54:4-127 - Real property sold or to be sold for delinquent taxes as subject to Act - 54:4-127. Real property sold or to be sold for delinquent...
Section 54:4-128 - Facts to be established; verification of complaint, effect - 54:4-128. Facts to be established; verification of complaint, effect The...
Section 54:4-129 - Appeal from or contest of taxes assessed and levied; limitation on taxes to be collected by receiver; stay of collection; refund or collection on disposition of appeal or contest - 54:4-129. Appeal from or contest of taxes assessed and levied;...
Section 54:4-130 - Discharge of receiver; abatement of receivership proceedings or suit; receipted tax bill or certificate of redemption - 54:4-130. Discharge of receiver; abatement of receivership proceedings or suit;...
Section 54:4-131 - Intervention by collector when receiver in possession in mortgage foreclosure suit or other suit charged with collection of rents and income - 54:4-131. Intervention by collector when receiver in possession in mortgage...
Section 54:4-132 - Remedy as cumulative - 54:4-132. Remedy as cumulative The remedy of collecting delinquent taxes...
Section 54:4-133 - Exceptions to application of Act - 54:4-133. Exceptions to application of Act This act shall not...
Section 54:4-134 - Application of refund to delinquency. - 54:4-134 Application of refund to delinquency. 2. a. (1) Whenever...
Section 54:4-135 - Construction of act - 54:4-135. Construction of act Nothing in this amendatory and supplementary...
Section 54:4-136 - Application of act - 54:4-136. Application of act This amendatory and supplementary act shall...
Section 54:4A-1 - United States or agency thereof, contributions in lieu of taxes, procedure; disposition. - 54:4A-1 United States or agency thereof, contributions in lieu of...
Section 54:4A-2 - Contributions in lieu of taxes for prior years; disposition - 54:4A-2. Contributions in lieu of taxes for prior years; disposition...
Section 54:4A-3 - Receipt given for contributions in lieu of taxes. - 54:4A-3 Receipt given for contributions in lieu of taxes. 3....
Section 54:4A-4 - Palisades Interstate Park lands; compensation to municipalities - 54:4A-4. Palisades Interstate Park lands; compensation to municipalities The assessor...
Section 54:4A-5 - Estimate of sum municipality would have derived; appropriation - 54:4A-5. Estimate of sum municipality would have derived; appropriation The...
Section 54:4A-6 - Budget; including sum appropriated - 54:4A-6. Budget; including sum appropriated Any sum so appropriated in...
Section 54:4A-7 - Use of sum appropriated - 54:4A-7. Use of sum appropriated The said sum, so appropriated...
Section 54:4B-1 - Effect of administrative or judicial proceedings upon apportionment, collection or payment of taxes - 54:4B-1. Effect of administrative or judicial proceedings upon apportionment, collection...
Section 54:4B-2 - Finding of invalidity, excessiveness or inadequacy of tax; debiting or crediting difference between amount paid and lawful share - 54:4B-2. Finding of invalidity, excessiveness or inadequacy of tax; debiting...
Section 54:4B-3 - Right of taxing district entitled to credit to sue for repayment of excess taxes - 54:4B-3. Right of taxing district entitled to credit to sue...
Section 54:4B-4 - Exclusive remedy; applicability - 54:4B-4. Exclusive remedy; applicability The remedy provided herein relating to...
Section 54:5-1 - Short title - 54:5-1. Short title This chapter shall be known as the...
Section 54:5-2 - "Land" , "municipality" and "municipal lien" defined - 54:5-2. "Land" , "municipality" and "municipal lien" defined As used...
Section 54:5-3 - Construction as remedial legislation - 54:5-3. Construction as remedial legislation This chapter shall be deemed...
Section 54:5-4 - Deputy may act for officer; officer liable - 54:5-4. Deputy may act for officer; officer liable Any act...
Section 54:5-5 - Affidavits; perjury - 54:5-5. Affidavits; perjury The filing of affidavits under this chapter...
Section 54:5-6 - Unpaid taxes a continuous lien; penalties and costs. - 54:5-6 Unpaid taxes a continuous lien; penalties and costs. 54:5-6....
Section 54:5-7 - Assessments for municipal improvements, continuous liens. - 54:5-7 Assessments for municipal improvements, continuous liens. 54:5-7. All assessments...
Section 54:5-8 - Other liens; when effective - 54:5-8. Other liens; when effective All other municipal charges which...
Section 54:5-9 - Municipal liens paramount - 54:5-9. Municipal liens paramount Every municipal lien shall be a...
Section 54:5-10 - Judicial proceedings affect liens only when lis pendens filed - 54:5-10. Judicial proceedings affect liens only when lis pendens filed...
Section 54:5-11 - Official designated to examine records, certify unpaid municipal liens; immunity - 54:5-11. Official designated to examine records, certify unpaid municipal liens;...
Section 54:5-12 - Certificate as to taxes and other liens - 54:5-12. Certificate as to taxes and other liens Upon receipt...
Section 54:5-13 - Certificate to include statement of municipal liens, tax sales and assessments under Farmland Assessment Act - 54:5-13. Certificate to include statement of municipal liens, tax sales...
Section 54:5-14 - Schedule of fees for searches - 54:5-14. Schedule of fees for searches The official appointed as...
Section 54:5-15 - Continuation searches; fee - 54:5-15. Continuation searches; fee When the holder of a certificate...
Section 54:5-16 - Searches certified as correct; duplicates kept. - 54:5-16 Searches certified as correct; duplicates kept. 54:5-16. Searches certified...
Section 54:5-17 - Liens and outstanding certificates of tax sale not shown by search; persons protected - 54:5-17. Liens and outstanding certificates of tax sale not shown...
Section 54:5-18 - Failure to issue search or disclose official when demanded; effect - 54:5-18. Failure to issue search or disclose official when demanded;...
Section 54:5-18.1 - Searches for municipal improvements not assessed - 54:5-18.1. Searches for municipal improvements not assessed In addition to,...
Section 54:5-18.2 - Certificates; contents - 54:5-18.2. Certificates; contents Each such certificate shall, when such an...
Section 54:5-18.3 - Title of certificate; person making; issuance on application - 54:5-18.3. Title of certificate; person making; issuance on application Said...
Section 54:5-18.4 - Fee - 54:5-18.4. Fee The official appointed as herein provided shall be...
Section 54:5-18.5 - Land covered by certificate free from subsequent improvement liens - 54:5-18.5. Land covered by certificate free from subsequent improvement liens...
Section 54:5-18.6 - Failure to issue certificate after demand; land free from future lien - 54:5-18.6. Failure to issue certificate after demand; land free from...
Section 54:5-19 - Power of sale, "collector" and "officer" defined. - 54:5-19 Power of sale, "collector" and "officer" defined. 54:5-19. The...
Section 54:5-19.1 - Electronic tax lien sales by municipalities. - 54:5-19.1 Electronic tax lien sales by municipalities. 1. a. Any...
Section 54:5-19.2 - Definitions relative to contracts for property tax lien management services. - 54:5-19.2 Definitions relative to contracts for property tax lien management...
Section 54:5-19.3 - Contracts for property tax lien management services. - 54:5-19.3 Contracts for property tax lien management services. 2. Notwithstanding...
Section 54:5-19.4 - Contracts to include compensation to contractor, bases. - 54:5-19.4 Contracts to include compensation to contractor, bases. 3. Contracts...
Section 54:5-19.5 - Approval process by governing body. - 54:5-19.5 Approval process by governing body. 4. Contracts for property...
Section 54:5-19.6 - Provision of information. - 54:5-19.6 Provision of information. 5. The municipal tax collector of...
Section 54:5-19.7 - Contracts considered professional service; duration. - 54:5-19.7 Contracts considered professional service; duration. 6. Notwithstanding the provisions...
Section 54:5-20.1 - Discretion of tax collector as to sale. - 54:5-20.1 Discretion of tax collector as to sale. 12. When...
Section 54:5-21 - Lands listed for sale; liens listed; installments added. - 54:5-21 Lands listed for sale; liens listed; installments added. 54:5-21....
Section 54:5-22 - Installments not yet due may be excluded; procedure - 54:5-22. Installments not yet due may be excluded; procedure When...
Section 54:5-23 - List of installments not due; statement in certificate of sale - 54:5-23. List of installments not due; statement in certificate of...
Section 54:5-24 - Maintenance of list. - 54:5-24 Maintenance of list. 54:5-24. The list shall be maintained...
Section 54:5-25 - Notice of sale; contents - 54:5-25. Notice of sale; contents 54:5-25. After completing the list...
Section 54:5-26 - Notice of tax sale; posting, publication. - 54:5-26 Notice of tax sale; posting, publication. 54:5-26. Copies of...
Section 54:5-27 - Notice to owner; mailing - 54:5-27. Notice to owner; mailing When the owner's name appears...
Section 54:5-28 - Sale; adjournments; restrictions; readvertisement - 54:5-28. Sale; adjournments; restrictions; readvertisement At the time and place...
Section 54:5-29 - Payment of amount due prior to tax sale; priority. - 54:5-29 Payment of amount due prior to tax sale; priority....
Section 54:5-30 - Notice of sale attached to list - 54:5-30. Notice of sale attached to list At or before...
Section 54:5-30.1 - Bidding by municipal officers at tax sales - 54:5-30.1. Bidding by municipal officers at tax sales Whenever the...
Section 54:5-31 - Sale at auction for amount advertised - 54:5-31. Sale at auction for amount advertised 54:5-31. At the...
Section 54:5-32 - Sale in fee subject to redemption. - 54:5-32 Sale in fee subject to redemption. 54:5-32. The sale...
Section 54:5-33 - Payment; resale; redemption. - 54:5-33 Payment; resale; redemption. 54:5-33. Payment for the sale shall...
Section 54:5-34 - Sale; purchase by municipality; rights of municipality - 54:5-34. Sale; purchase by municipality; rights of municipality The officer...
Section 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 - 54:5-34.1. State to purchase in fee subject to redemption; over...
Section 54:5-34.2 - Notice to state by municipality - 54:5-34.2. Notice to state by municipality Any municipality may, upon...
Section 54:5-34.3 - Certification of state's annual obligation for inclusion in annual state appropriations act - 54:5-34.3. Certification of state's annual obligation for inclusion in annual...
Section 54:5-35 - Entries made on list as each sale is concluded - 54:5-35. Entries made on list as each sale is concluded...
Section 54:5-37 - Time limit on enforcement; failure to comply; effect; exception - 54:5-37. Time limit on enforcement; failure to comply; effect; exception...
Section 54:5-38 - Fees for cost of holding sale. - 54:5-38 Fees for cost of holding sale. 54:5-38. The officer...
Section 54:5-39 - Land held by purchaser assessed in owner's name; resale by municipality as purchaser - 54:5-39. Land held by purchaser assessed in owner's name; resale...
Section 54:5-40 - Liens certified to officer selling land - 54:5-40. Liens certified to officer selling land When the officer...
Section 54:5-41 - Statement of proceedings; removal for failure to perform duties - 54:5-41. Statement of proceedings; removal for failure to perform duties...
Section 54:5-42 - Lien passes to purchaser; continued if sale set aside - 54:5-42. Lien passes to purchaser; continued if sale set aside...
Section 54:5-43 - If sale set aside; tax refunded to purchaser - 54:5-43. If sale set aside; tax refunded to purchaser If...
Section 54:5-44 - When sale not to be set aside - 54:5-44. When sale not to be set aside No sale...
Section 54:5-45.1 - Tax sales voidable where past-due taxes omitted and municipality is purchaser - 54:5-45.1. Tax sales voidable where past-due taxes omitted and municipality...
Section 54:5-45.2 - Sales in violation of statute; subsequent sales void; liens preserved - 54:5-45.2. Sales in violation of statute; subsequent sales void; liens...
Section 54:5-45.3 - Tax sale certificates and titles unaffected - 54:5-45.3. Tax sale certificates and titles unaffected The provisions of...
Section 54:5-45.4 - Application of section 54:5-45.1 to sales after June 29, 1935; certain resales validated - 54:5-45.4. Application of section 54:5-45.1 to sales after June 29,...
Section 54:5-46 - Certificate of sale delivered to purchaser - 54:5-46. Certificate of sale delivered to purchaser The officer holding...
Section 54:5-46.1 - Certificates of sale for taxes, assessments or municipal charges; execution by successor of officer making sale - 54:5-46.1. Certificates of sale for taxes, assessments or municipal charges;...
Section 54:5-47 - Certificate of sale; form and content. - 54:5-47 Certificate of sale; form and content. 54:5-47. The certificate...
Section 54:5-48 - Description of property sold in certificate - 54:5-48. Description of property sold in certificate If the property...
Section 54:5-49 - Certificate; issuance to purchaser - 54:5-49. Certificate; issuance to purchaser 54:5-49. a. Each certificate shall...
Section 54:5-50 - Certificate of sale recorded and indexed as a mortgage - 54:5-50. Certificate of sale recorded and indexed as a mortgage...
Section 54:5-51 - Disposition of certificate of sale; permanent record. - 54:5-51 Disposition of certificate of sale; permanent record. 54:5-51. When...
Section 54:5-52 - Certificate of sale as evidence; presumptions raised; effect of fraud - 54:5-52. Certificate of sale as evidence; presumptions raised; effect of...
Section 54:5-52.1 - Destruction, loss of tax title certificate; issuance of duplicate; fee - 54:5-52.1. Destruction, loss of tax title certificate; issuance of duplicate;...
Section 54:5-52.2 - Duplicate certificate not to affect time limit for redemption - 54:5-52.2. Duplicate certificate not to affect time limit for redemption...
Section 54:5-52.3 - Effect of duplicate certificate; cancellation on finding of original - 54:5-52.3. Effect of duplicate certificate; cancellation on finding of original...
Section 54:5-53 - Lapse of time not to bar proceedings to enforce lien - 54:5-53. Lapse of time not to bar proceedings to enforce...
Section 54:5-53.1 - Possession by municipality; rents and profits; credits; collection; use of funds; return to owner; liabilities - 54:5-53.1. Possession by municipality; rents and profits; credits; collection; use...
Section 54:5-53.2 - Cancellation of certificate of sale; certificate of redemption - 54:5-53.2. Cancellation of certificate of sale; certificate of redemption Upon...
Section 54:5-54 - Right of redemption by owner, person having interest. - 54:5-54 Right of redemption by owner, person having interest. 54:5-54....
Section 54:5-54.1 - Redemptions through tax collector's office; exceptions. - 54:5-54.1 Redemptions through tax collector's office; exceptions. 14. All redemptions...
Section 54:5-55 - Delivery of certificate of redemption; record. - 54:5-55 Delivery of certificate of redemption; record. 54:5-55. The collecting...
Section 54:5-57 - Notice to purchaser, payment of redemption moneys. - 54:5-57 Notice to purchaser, payment of redemption moneys. 54:5-57. The...
Section 54:5-57.1 - Unclaimed redemption monies. - 54:5-57.1 Unclaimed redemption monies. 13. In the event that the...
Section 54:5-58 - Amount required to redeem - 54:5-58. Amount required to redeem 54:5-58. The amount required to...
Section 54:5-59 - Amount required for redemption - 54:5-59. Amount required for redemption If the certificate of sale...
Section 54:5-60 - Amount required if certificate is not held by municipality - 54:5-60. Amount required if certificate is not held by municipality...
Section 54:5-61 - Holder of tax title entitled to expenses; limitation - 54:5-61. Holder of tax title entitled to expenses; limitation 54:5-61....
Section 54:5-62 - Conditions for collection of fees, expenses - 54:5-62. Conditions for collection of fees, expenses 54:5-62. No such...
Section 54:5-63 - Fee for serving notice upon person having interest in property - 54:5-63. Fee for serving notice upon person having interest in...
Section 54:5-63.1 - Excessive charges or fees charged by tax sale certificate holder on redemption; forfeiture - 54:5-63.1. Excessive charges or fees charged by tax sale certificate...
Section 54:5-64 - Revival and continuance of certain liens - 54:5-64. Revival and continuance of certain liens Any lien which...
Section 54:5-65 - Installment redemption; resolution - 54:5-65. Installment redemption; resolution A municipality holding a tax sale...
Section 54:5-66 - Public notice of installment plan - 54:5-66. Public notice of installment plan The resolution may provide...
Section 54:5-67 - Actions to foreclose redemption and alienations of certificate suspended - 54:5-67. Actions to foreclose redemption and alienations of certificate suspended...
Section 54:5-68 - Monthly payments; time allowed - 54:5-68. Monthly payments; time allowed The resolution may provide for...
Section 54:5-69 - Form of receipt - 54:5-69. Form of receipt The resolution may provide for the...
Section 54:5-70 - Final payment; amount included - 54:5-70. Final payment; amount included The final payment shall be...
Section 54:5-71 - Interest computed - 54:5-71. Interest computed The resolution may provide that in making...
Section 54:5-72 - Duplicate receipts; inspection - 54:5-72. Duplicate receipts; inspection If a special installment certificate is...
Section 54:5-73 - Record of payments certified; application; fee - 54:5-73. Record of payments certified; application; fee The collecting officer,...
Section 54:5-74 - Payments credited - 54:5-74. Payments credited The amounts paid on account of a...
Section 54:5-75 - Installments unpaid; municipality to proceed for balance only - 54:5-75. Installments unpaid; municipality to proceed for balance only If...
Section 54:5-76 - Records kept by collector; open to public inspection - 54:5-76. Records kept by collector; open to public inspection The...
Section 54:5-77 - Municipal action to bar redemption - 54:5-77. Municipal action to bar redemption 54:5-77. a. (Deleted by...
Section 54:5-79 - When title void; exception - 54:5-79. When title void; exception The title of a purchaser...
Section 54:5-81 - Notice, affidavits and certificate; indexing - 54:5-81. Notice, affidavits and certificate; indexing The county clerk or...
Section 54:5-82 - No action after two years - 54:5-82. No action after two years In the absence of...
Section 54:5-84 - Persons in need of a guardian. - 54:5-84 Persons in need of a guardian. R.S.54:5-84. If a...
Section 54:5-85 - Construction of article - 54:5-85. Construction of article The provisions of this article shall...
Section 54:5-86 - Action by municipality to foreclose right of redemption. - 54:5-86 Action by municipality to foreclose right of redemption. 54:5-86....
Section 54:5-86.1 - One acquiring title may request municipality to foreclose tax sale certificate as against omitted party - 54:5-86.1. One acquiring title may request municipality to foreclose tax...
Section 54:5-86.2 - Foreclosure against omitted party - 54:5-86.2. Foreclosure against omitted party The municipality, in any such...
Section 54:5-86.3 - Owner as party; jurisdiction; expense - 54:5-86.3. Owner as party; jurisdiction; expense In any such action,...
Section 54:5-87 - Jurisdiction of court; effect of judgment. - 54:5-87 Jurisdiction of court; effect of judgment. Jurisdiction of court;...
Section 54:5-89.1 - Effect of judgment on unrecorded interests; application by person recording interest to be made party - 54:5-89.1. Effect of judgment on unrecorded interests; application by person...
Section 54:5-90 - Judgment; failure to redeem; notice posted - 54:5-90. Judgment; failure to redeem; notice posted Where judgment is...
Section 54:5-91 - Unknown owner, claimant defined - 54:5-91. Unknown owner, claimant defined 54:5-91. Any person whose interest...
Section 54:5-97.1 - Fees allowed. - 54:5-97.1 Fees allowed. 7. No search fee, counsel fee or...
Section 54:5-98 - Redemption; fees and costs; time and place - 54:5-98. Redemption; fees and costs; time and place After the...
Section 54:5-99 - Evidence of payment of subsequent liens required - 54:5-99. Evidence of payment of subsequent liens required No foreclosure...
Section 54:5-100 - Validity of sale and proceedings must be attacked by answer - 54:5-100. Validity of sale and proceedings must be attacked by...
Section 54:5-104 - Judgment bars redemption only in lands described therein. - 54:5-104 Judgment bars redemption only in lands described therein. 54:5-104....
Section 54:5-104.29 - Short title - 54:5-104.29. Short title This act shall be known as the...
Section 54:5-104.30 - Definitions. - 54:5-104.30 Definitions. 2. When used in the In Rem Tax...
Section 54:5-104.31 - Construction as remedial legislation. - 54:5-104.31 Construction as remedial legislation. 3. The In Rem Tax...
Section 54:5-104.32 - In rem proceedings. - 54:5-104.32 In rem proceedings. 4. Any municipality or abandoned property...
Section 54:5-104.32a - Right of state or county to foreclose - 54:5-104.32a. Right of state or county to foreclose In any...
Section 54:5-104.32b - Proceedings by state or county - 54:5-104.32b. Proceedings by state or county The proceeding shall be...
Section 54:5-104.33 - No personal judgment shall be entered - 54:5-104.33. No personal judgment shall be entered In any proceeding...
Section 54:5-104.34 - Time for institution of action. - 54:5-104.34 Time for institution of action. 6. No action may...
Section 54:5-104.35 - Resolution by governing body - 54:5-104.35. Resolution by governing body The governing body of any...
Section 54:5-104.36 - Jurisdiction - 54:5-104.36. Jurisdiction The Superior Court shall have jurisdiction to give...
Section 54:5-104.37 - Fees to be paid on institution of action - 54:5-104.37. Fees to be paid on institution of action The...
Section 54:5-104.41 - Complaint to be filed with tax collector; county recording officer and Attorney-General - 54:5-104.41. Complaint to be filed with tax collector; county recording...
Section 54:5-104.42 - Notice - 54:5-104.42. Notice The copy of the complaint filed in the...
Section 54:5-104.43 - Complaint to have effect of notice to State - 54:5-104.43. Complaint to have effect of notice to State The...
Section 54:5-104.44 - Duties of county recording officers - 54:5-104.44. Duties of county recording officers Upon the filing of...
Section 54:5-104.45 - Fees of county recording officer - 54:5-104.45. Fees of county recording officer The county recording officer...
Section 54:5-104.48 - Notice to municipality by owners or parties in interest; notice of foreclosure - 54:5-104.48. Notice to municipality by owners or parties in interest;...
Section 54:5-104.53 - Certain omissions no defense - 54:5-104.53. Certain omissions no defense No omission of any of...
Section 54:5-104.58 - Severance upon filing of answer - 54:5-104.58. Severance upon filing of answer If an action is...
Section 54:5-104.59 - Apportionment, allocation, definition of costs and fees - 54:5-104.59. Apportionment, allocation, definition of costs and fees 31. a....
Section 54:5-104.60 - Redemption - 54:5-104.60. Redemption Redemption shall be made as provided in section...
Section 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 - 54:5-104.61. Statement of redemption to be filed by plaintiff; to...
Section 54:5-104.62 - Right of plaintiff to order of dismissal - 54:5-104.62. Right of plaintiff to order of dismissal The plaintiff...
Section 54:5-104.64 - Form and effect of judgment - 54:5-104.64. Form and effect of judgment 36. (a) The judgment...
Section 54:5-104.65 - Effect of recording judgment. - 54:5-104.65 Effect of recording judgment. 37. Upon the recording of...
Section 54:5-104.66 - Additional duty of county recording officer; fee - 54:5-104.66. Additional duty of county recording officer; fee Upon the...
Section 54:5-104.67 - Application to reopen judgment - 54:5-104.67. Application to reopen judgment No application shall be entertained...
Section 54:5-104.68 - Constitutional clause - 54:5-104.68. Constitutional clause If any clause, sentence, paragraph, section or...
Section 54:5-104.69 - Repealer - 54:5-104.69. Repealer "An act providing for the foreclosure by any...
Section 54:5-104.70 - Certain acts and decrees valid - 54:5-104.70. Certain acts and decrees valid The repeal of said...
Section 54:5-104.71 - To take effect immediately - 54:5-104.71. To take effect immediately This act shall take effect...
Section 54:5-104.72 - Irregularities in proceedings; instituting new proceedings. - 54:5-104.72 Irregularities in proceedings; instituting new proceedings. 1. Where (a)...
Section 54:5-104.73 - Right of purchaser to have prior foreclosure proceedings corrected. - 54:5-104.73 Right of purchaser to have prior foreclosure proceedings corrected....
Section 54:5-104.74 - Further foreclosure proceedings by municipality; title of purchaser not affected; contents of notice and complaint. - 54:5-104.74 Further foreclosure proceedings by municipality; title of purchaser not...
Section 54:5-104.75 - Other manner of foreclosure not precluded - 54:5-104.75. Other manner of foreclosure not precluded Nothing in this...
Section 54:5-104.100 - Conveyance of outstanding interest against certain residential realty; payment; action to compel conveyance - 54:5-104.100. Conveyance of outstanding interest against certain residential realty; payment;...
Section 54:5-104.101 - Applicability of law - 54:5-104.101. Applicability of law This act shall apply only where...
Section 54:5-104.102 - Benefits and disabilities; application to successors in interest; agreements to defeat operation of Act - 54:5-104.102. Benefits and disabilities; application to successors in interest; agreements...
Section 54:5-104.103 - Definition of phrase "thought to be owned" - 54:5-104.103. Definition of phrase "thought to be owned" Within the...
Section 54:5-105 - Jurisdiction of courts, proof - 54:5-105. Jurisdiction of courts, proof 54:5-105. The Superior Court in...
Section 54:5-106 - Persons entitled to apply for order - 54:5-106. Persons entitled to apply for order Any of the...
Section 54:5-107 - Parties defendant - 54:5-107. Parties defendant The action shall be brought against the...
Section 54:5-111 - Cancellation of record; procedure - 54:5-111. Cancellation of record; procedure When the order is filed...
Section 54:5-111.1 - Certificate of cancellation; execution - 54:5-111.1. Certificate of cancellation; execution When a municipality has or...
Section 54:5-111.2 - Effect of certificate - 54:5-111.2. Effect of certificate Such certificate of cancellation, when filed...
Section 54:5-111.3 - Filing or recording of certificate - 54:5-111.3. Filing or recording of certificate Such certificate of cancellation...
Section 54:5-111.4 - Filing fee - 54:5-111.4. Filing fee The officer receiving the certificate of cancellation...
Section 54:5-112 - Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector. - 54:5-112 Private sale of real estate acquired for delinquent taxes,...
Section 54:5-113 - Private sale of certificate of tax sale by municipality; recording of assignments, service on tax collector. - 54:5-113 Private sale of certificate of tax sale by municipality;...
Section 54:5-113.1 - Acceptance of bond, note, other obligation as consideration for sale of certificate - 54:5-113.1. Acceptance of bond, note, other obligation as consideration for...
Section 54:5-113.2 - Removal of lessee, tenant - 54:5-113.2. Removal of lessee, tenant 4. No lessee or tenant...
Section 54:5-113.3 - Bond, note, obligation deemed asset of municipality - 54:5-113.3. Bond, note, obligation deemed asset of municipality 3. To...
Section 54:5-113.4 - Pledge, transfer of tax sale certificates; assignments, recording. - 54:5-113.4 Pledge, transfer of tax sale certificates; assignments, recording. 4....
Section 54:5-113.5 - Sale of total property tax levy by municipality - 54:5-113.5. Sale of total property tax levy by municipality 16....
Section 54:5-113.6 - Terms, conditions of bid specifications - 54:5-113.6. Terms, conditions of bid specifications 17. Bid specifications for...
Section 54:5-113.7 - Rules, regulations; biennial report to Governor, Legislature - 54:5-113.7. Rules, regulations; biennial report to Governor, Legislature 18. The...
Section 54:5-114 - Notice mailed to owner; publication and posting - 54:5-114. Notice mailed to owner; publication and posting Before the...
Section 54:5-114.1 - Methods of sale of certificate of tax sale by municipality. - 54:5-114.1 Methods of sale of certificate of tax sale by...
Section 54:5-114.2 - Sale of certificate of tax sale, liens by municipality. - 54:5-114.2 Sale of certificate of tax sale, liens by municipality....
Section 54:5-114.3 - Sales subject to current taxes; redemption - 54:5-114.3. Sales subject to current taxes; redemption Any and all...
Section 54:5-114.4 - Purchasers of tax sale certificates, liens; foreclosure, right of redemption, recording of final judgment; further, additional assignments recorded. - 54:5-114.4 Purchasers of tax sale certificates, liens; foreclosure, right of...
Section 54:5-114.4a - Foreclosure on certain tax sale certificates - 54:5-114.4a. Foreclosure on certain tax sale certificates 1. Notwithstanding the...
Section 54:5-114.5 - Extension of time for recording judgment; failure to record within time - 54:5-114.5. Extension of time for recording judgment; failure to record...
Section 54:5-114.6 - Failure to foreclose equity and record judgment - 54:5-114.6. Failure to foreclose equity and record judgment In all...
Section 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 - 54:5-114.7. Tax sale certificate not to be delivered before final...
Section 54:5-114.8 - Action to bar right of redemption; redemption by payment into court; assignee's rights - 54:5-114.8. Action to bar right of redemption; redemption by payment...
Section 54:5-114.9 - Cancellation of tax sale certificate - 54:5-114.9. Cancellation of tax sale certificate Any purchaser of a...
Section 54:5-114.10 - Foreclosure of omitted parties from equity of redemption; acquisition or cancellation of unforeclosed outstanding interest - 54:5-114.10. Foreclosure of omitted parties from equity of redemption; acquisition...
Section 54:5-115 - Certain sales confirmed; subsequent liens continued - 54:5-115. Certain sales confirmed; subsequent liens continued When, prior to...
Section 54:5-116 - Lands acquired at tax sale; exchange for park lands - 54:5-116. Lands acquired at tax sale; exchange for park lands...
Section 54:5-121 - Conveyance or transfer of lands to state for use as forest park reservations; consent of board of conservation and development - 54:5-121. Conveyance or transfer of lands to state for use...
Section 54:5-122 - Release of obligation to collect taxes, etc.; exemption from taxation - 54:5-122. Release of obligation to collect taxes, etc.; exemption from...
Section 54:5-123 - Right of redemption - 54:5-123. Right of redemption The owner, mortgagee, occupant or other...
Section 54:5-124 - Amount required to redeem - 54:5-124. Amount required to redeem If the owner, mortgagee, occupant...
Section 54:5-126a - Conveyance of land not suitable for forest park reservation to municipality; approval - 54:5-126a. Conveyance of land not suitable for forest park reservation...
Section 54:5-126b - Redemption of land from municipality; amount - 54:5-126b. Redemption of land from municipality; amount In any such...
Section 54:5-127 - Transfer to county for park purposes of lands acquired at tax sales - 54:5-127. Transfer to county for park purposes of lands acquired...
Section 54:5-128 - Redemption after transfer of lands to county for park purposes - 54:5-128. Redemption after transfer of lands to county for park...
Section 54:5-129 - Foreclosure by county of right to redeem - 54:5-129. Foreclosure by county of right to redeem Any county...
Section 54:5-130 - Creation of joint municipal lien pool permitted. - 54:5-130 Creation of joint municipal lien pool permitted. 1. a....
Section 54:5-131 - Powers of joint municipal lien pool. - 54:5-131 Powers of joint municipal lien pool. 2. The powers...
Section 54:5-132 - Municipal liens defined; exceptions. - 54:5-132 Municipal liens defined; exceptions. 3. For the purposes of...
Section 54:5-133 - Laws applicable to operation of pool. - 54:5-133 Laws applicable to operation of pool. 4. The operations...
Section 54:5-134 - Transfer of municipal lien. - 54:5-134 Transfer of municipal lien. 5. a. No municipal lien...
Section 54:5-135 - Execution of lien certificates. - 54:5-135 Execution of lien certificates. 6. A joint municipal lien...
Section 54:5-136 - Operating plan filed by joint municipal lien pool. - 54:5-136 Operating plan filed by joint municipal lien pool. 7....
Section 54:5-137 - Rules, regulations, orders. - 54:5-137 Rules, regulations, orders. 8. The Director of the Division...
Section 54:6-1 - "Martin Act" with amendments and supplements; appointment of commissioners of adjustment in cities; settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents; procedure; enforcement of paymen... - 54:6-1. "Martin Act" with amendments and supplements; appointment of commissioners...
Section 54:6-2 - Titles under "Martin act" validated - 54:6-2. Titles under "Martin act" validated L.1929, c. 328, p....
Section 54:6-3 - Land sold for taxes to taxing district subject to "Martin act" proceedings - 54:6-3. Land sold for taxes to taxing district subject to...
Section 54:6-4 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in towns; appointment of commissioners; procedure; enforcement of payment; sale of lands - 54:6-4. Act relating to settlement and collection of arrearages of...
Section 54:6-5 - Act relating to settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in municipalities other than cities; appointment of commissioners; procedure; enforcement of payment; sale of lands - 54:6-5. Act relating to settlement and collection of arrearages of...
Section 54:7-1 - Action by governing body - 54:7-1. Action by governing body Any municipal assessment, charge or...
Section 54:7-2 - Liens which may be apportioned - 54:7-2. Liens which may be apportioned The assessments, charges or...
Section 54:7-3 - Apportionment by application or on motion of governing body - 54:7-3. Apportionment by application or on motion of governing body...
Section 54:7-4 - Apportionment; resolution; copies filed - 54:7-4. Apportionment; resolution; copies filed The governing body may make...
Section 54:7-5 - Apportionment without notice; reapportionment; effect of difference - 54:7-5. Apportionment without notice; reapportionment; effect of difference The apportionment...
Section 54:7-6 - Notice; publication; service - 54:7-6. Notice; publication; service Notice under section 54:7-5 of this...
Section 54:7-7 - Apportionment by designated municipal officer; appointment - 54:7-7. Apportionment by designated municipal officer; appointment The governing body,...
Section 54:7-8 - Map and deposit for expenses may be required - 54:7-8. Map and deposit for expenses may be required The...
Section 54:7-9 - Apportionment of liens on lands taken for streets - 54:7-9. Apportionment of liens on lands taken for streets When...
Section 54:8-1 - Reduction of interest on amounts due where records destroyed - 54:8-1. Reduction of interest on amounts due where records destroyed...
Section 54:8-2 - Article applicable to special assessments - 54:8-2. Article applicable to special assessments All the provisions of...
Section 54:8-3 - Destruction of records; determination of amounts due; jurisdiction of Superior Court - 54:8-3. Destruction of records; determination of amounts due; jurisdiction of...
Section 54:8-4 - Action by municipality desiring relief; facts to be established - 54:8-4. Action by municipality desiring relief; facts to be established...
Section 54:8-5 - Service upon joint tenants or tenants in common - 54:8-5. Service upon joint tenants or tenants in common Service...
Section 54:8-6 - Nonresident owners or mortgagees; service; publication - 54:8-6. Nonresident owners or mortgagees; service; publication If the owner...
Section 54:8-12 - Enforcement of lien; alternative procedure - 54:8-12. Enforcement of lien; alternative procedure When it shall be...
Section 54:8-14 - Costs and fees not recoverable - 54:8-14. Costs and fees not recoverable No costs shall be...
Section 54:8-15 - Copy of judgment filed; abstract; contents - 54:8-15. Copy of judgment filed; abstract; contents A certified copy...
Section 54:8-16 - Legal assistants; compensation - 54:8-16. Legal assistants; compensation The mayor or other chief executive...
Section 54:8A-1 - Short title - 54:8A-1. Short title This act shall be known and referred...
Section 54:8A-2 - Imposition of tax; levy; collection; payment; exemption - 54:8A-2. Imposition of tax; levy; collection; payment; exemption A temporary...
Section 54:8A-3 - "Resident" defined - 54:8A-3. "Resident" defined The word "resident" applies only to natural...
Section 54:8A-4 - "Derived from sources within" defined - 54:8A-4. "Derived from sources within" defined "Derived from sources within"...
Section 54:8A-5 - "Critical area state" defined; legislative findings; certification of state highway commissioner; publication - 54:8A-5. "Critical area state" defined; legislative findings; certification of state...
Section 54:8A-6 - Rates; computation of tax upon entire net income - 54:8A-6. Rates; computation of tax upon entire net income (a)...
Section 54:8A-6.1 - Minimum income tax on minimum taxable income of each individual - 54:8A-6.1. Minimum income tax on minimum taxable income of each...
Section 54:8A-6.2 - Minimum taxable income - 54:8A-6.2. Minimum taxable income (a) The minimum taxable income shall...
Section 54:8A-6.3 - Tax surcharge - 54:8A-6.3. Tax surcharge (a) In addition to the taxes imposed...
Section 54:8A-6.4 - Maximum tax rate on personal service income - 54:8A-6.4. Maximum tax rate on personal service income (a) If...
Section 54:8A-7 - Gross income defined; manner of computing - 54:8A-7. Gross income defined; manner of computing The term "gross...
Section 54:8A-8 - "Taxpayer" defined - 54:8A-8. "Taxpayer" defined "Taxpayer" means any person subject to a...
Section 54:8A-9 - Standard deduction - 54:8A-9. Standard deduction (a) Any taxpayer may elect to deduct...
Section 54:8A-10 - Exemptions from net income - 54:8A-10. Exemptions from net income (a) Each taxpayer is allowed...
Section 54:8A-11 - "Dependent" defined - 54:8A-11. "Dependent" defined "Dependent" means any individual related to taxpayer,...
Section 54:8A-12 - "Related to taxpayer" defined - 54:8A-12. "Related to taxpayer" defined "Related to taxpayer" means related...
Section 54:8A-13 - Dependent; claim by person contributing more than ten per cent of support - 54:8A-13. Dependent; claim by person contributing more than ten per...
Section 54:8A-14 - "Eligibility year" defined - 54:8A-14. "Eligibility year" defined "Eligibility year" means the calendar year...
Section 54:8A-15.1 - Household, and household and dependent care services necessary for gainful employment credits - 54:8A-15.1. Household, and household and dependent care services necessary for...
Section 54:8A-16 - Credits for tax imposed by another critical area state - 54:8A-16. Credits for tax imposed by another critical area state...
Section 54:8A-17 - Withholding tax - 54:8A-17. Withholding tax From and after the first day of...
Section 54:8A-18 - Payment of tax; returns; extension of time - 54:8A-18. Payment of tax; returns; extension of time With respect...
Section 54:8A-19 - Assignment of claim for refund of money paid or withheld in other jurisdiction - 54:8A-19. Assignment of claim for refund of money paid or...
Section 54:8A-20 - Transportation fund; purposes; authorization to use - 54:8A-20. Transportation fund; purposes; authorization to use (a) All moneys...
Section 54:8A-21 - Endowment fund; investment; use - 54:8A-21. Endowment fund; investment; use So much of the moneys...
Section 54:8A-22 - Misapplication of funds; right to refund - 54:8A-22. Misapplication of funds; right to refund In the event...
Section 54:8A-23 - "Source state" defined - 54:8A-23. "Source state" defined "Source State" means, in the case...
Section 54:8A-29 - Taxable year; annual accounting period; calendar year; fiscal year; definitions - 54:8A-29. Taxable year; annual accounting period; calendar year; fiscal year;...
Section 54:8A-30 - "Partnership" defined - 54:8A-30. "Partnership" defined "Partnership" includes all forms of unincorporated organization...
Section 54:8A-31 - Partnership liability; inclusions in gross income - 54:8A-31. Partnership liability; inclusions in gross income (a) Individuals carrying...
Section 54:8A-32 - Computation of gross income of taxpayer - 54:8A-32. Computation of gross income of taxpayer Except as otherwise...
Section 54:8A-33 - Income derived from sources within taxpayer's source state; exclusions from gross income - 54:8A-33. Income derived from sources within taxpayer's source state; exclusions...
Section 54:8A-34 - "Net income" defined - 54:8A-34. "Net income" defined The term "net income" means the...
Section 54:8A-35 - Computation of net income; deductions - 54:8A-35. Computation of net income; deductions (a) In the computation...
Section 54:8A-36 - Computation of gross income from federal adjusted gross income figure - 54:8A-36. Computation of gross income from federal adjusted gross income...
Section 54:8A-37 - Additional deductions - 54:8A-37. Additional deductions (a) In addition to the deductions authorized...
Section 54:8A-38 - Inventories - 54:8A-38. Inventories Whenever the use of inventories is necessary in...
Section 54:8A-39 - Net capital gain or loss; computation; deductions - 54:8A-39. Net capital gain or loss; computation; deductions (a) The...
Section 54:8A-40 - Items not deductible - 54:8A-40. Items not deductible In computing net income and net...
Section 54:8A-41 - "Capital assets" defined - 54:8A-41. "Capital assets" defined The words "capital assets" mean property...
Section 54:8A-42 - Basis of property; gain or loss from sale or other disposition of property - 54:8A-42. Basis of property; gain or loss from sale or...
Section 54:8A-43 - Agreements with taxpayer relating to liability - 54:8A-43. Agreements with taxpayer relating to liability The Division of...
Section 54:8A-44 - Persons required to file - 54:8A-44. Persons required to file (a) On or before the...
Section 54:8A-46 - Actions for collection of tax - 54:8A-46. Actions for collection of tax (a) At the request...
Section 54:8A-47 - Payment of tax; signing of documents; certification of statements - 54:8A-47. Payment of tax; signing of documents; certification of statements...
Section 54:8A-48 - Taxable year; method of accounting - 54:8A-48. Taxable year; method of accounting (a) A taxpayer's taxable...
Section 54:8A-49 - Withholding return - 54:8A-49. Withholding return (a) Every employer required to deduct and...
Section 54:8A-50 - Liability of employer required to withhold tax; special fund; right of action against employer - 54:8A-50. Liability of employer required to withhold tax; special fund;...
Section 54:8A-51 - Failure of employer to deduct and withhold tax or to pay tax withheld - 54:8A-51. Failure of employer to deduct and withhold tax or...
Section 54:8A-52 - Reciprocity credit; relief from withholding - 54:8A-52. Reciprocity credit; relief from withholding If it shall appear...
Section 54:8A-53 - Delinquent return or taxes; penalties; interest; abatement or remission - 54:8A-53. Delinquent return or taxes; penalties; interest; abatement or remission...
Section 54:8A-54 - Applicability of State Tax Uniform Procedure Law - 54:8A-54. Applicability of State Tax Uniform Procedure Law The taxes...
Section 54:8A-55 - Administration; determination of amount of tax due - 54:8A-55. Administration; determination of amount of tax due (a) The...
Section 54:8A-56 - Exercise of powers and duties of Division of Taxation by director - 54:8A-56. Exercise of powers and duties of Division of Taxation...
Section 54:8A-57 - Effective date; suspension of tax; cessation - 54:8A-57. Effective date; suspension of tax; cessation This act shall...
Section 54:8A-58 - Short title - 54:8A-58. Short title This act shall be known and referred...
Section 54:8A-59 - Imposition of tax; levy; collection; payment - 54:8A-59. Imposition of tax; levy; collection; payment A temporary tax...
Section 54:8A-60 - Rate of tax - 54:8A-60. Rate of tax The tax imposed by this act...
Section 54:8A-61 - Definitions - 54:8A-61. Definitions (a) "Critical area state" means this State and...
Section 54:8A-62 - "Derived from sources within" defined - 54:8A-62. "Derived from sources within" defined "Derived from sources within"...
Section 54:8A-63 - "Source state" defined - 54:8A-63. "Source state" defined "Source state" means, in the case...
Section 54:8A-64 - Resident individual - 54:8A-64. Resident individual "Resident individual" means an individual who is...
Section 54:8A-65 - Nonresident individual - 54:8A-65. Nonresident individual "Nonresident individual" means any individual who is...
Section 54:8A-66 - "Taxpayer" defined - 54:8A-66. "Taxpayer" defined "Taxpayer" means any person subject to a...
Section 54:8A-69 - "Eligibility year" defined - 54:8A-69. "Eligibility year" defined "Eligibility year" means the calendar year...