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Title: 54 - TAXATION
Chapter: 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
54:5-18.5: 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
54:5-87: Jurisdiction of court; effect of judgment
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
54:5-104.31: 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
54:5-104.34: Time for institution of action
54:5-104.35: Resolution by governing body
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
54:5-104.43: 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
54:5-104.61: 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
54:5-104.64: Form and effect of judgment
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
54:5-104.70: 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
54:5-112: Private sale of real estate acquired for delinquent taxes, assessments by municipality; recording of assignments, service on tax collector.
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; coll
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.