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N.J.S.A. § 54:4-84.

Advertisement and sale of personal property for taxes

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.us
Summarize

When goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property to be sold, the name of the delinquent and the amount of his tax in default, at least five days previous to the day of sale, by advertisement posted in at least five public places in the taxing district where the sale is to be made. The sale shall be at public auction and, if practicable, no more property shall be sold than is sufficient to pay the tax, interest and costs due. Any surplus shall be returned to the owner. If there shall be no purchaser for the goods and chattels exposed for sale, they may be purchased for the benefit of the taxing district by an authorized officer.

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In this chapter (40 sections)
  1. 54:4-67.1. · Accounts of unpaid properties deemed delinquent
  2. 54:4-68 · Property taxes, assessments, prepayment in certain cases
  3. 54:4-68.1 · Definitions relative to prepayment; issuance of receipt,…
  4. 54:4-69. · Discount; excess refunded; deficiency collected
  5. 54:4-69.1. · Payment of taxes by mortgagee
  6. 54:4-69.2. · Credit, against taxes due or to become due, for refund on…
  7. 54:4-70. · Acceptance of orders issued by school board as tax payments
  8. 54:4-71. · Payments entered in duplicate; cash book; mechanical…
  9. 54:4-72. · Collector's office; when open
  10. 54:4-73. · Collector's monthly report; payments to municipal treasurer
  11. 54:4-74 · Payment of State and county taxes by municipality
  12. 54:4-75 · Payment by municipality of school moneys to board secretary…
  13. 54:4-76 · Payment of taxes due by municipality, county; borrowing…
  14. 54:4-77. · State taxes; payment by county
  15. 54:4-78. · Enforcement of payment of personal taxes
  16. 54:4-79. · Arrest and imprisonment for nonpayment of personal taxes
  17. 54:4-80. · Warrant for distress or imprisonment; deputies; liability of…
  18. 54:4-81. · Certificate of commitment; certificate of release
  19. 54:4-82. · Hearing on debtor's ability to pay
  20. 54:4-83. · Limit to imprisonment for dog tax
  21. 54:4-84. · Advertisement and sale of personal property for taxes
  22. 54:4-85. · Collector's fees
  23. 54:4-86. · Further action to collect tax due; collector of arrears; bond
  24. 54:4-87. · Collectors of arrears; powers and duties
  25. 54:4-88. · Collector of arrears; no compensation in certain cases;…
  26. 54:4-90. · Sale of timber on unimproved, untenanted and other land
  27. 54:4-91. · Collector's annual statement of receipts
  28. 54:4-91.1. · Collector's list of delinquent taxes believed not…
  29. 54:4-91.2. · Release of collector; cancellation of uncollectible taxes
  30. 54:4-91.3. · Effective date
  31. 54:4-95. · List of delinquents published; cost charged
  32. 54:4-96. · Taxes exceeding value of realty; adjustment and settlement
  33. 54:4-97. · Settlement of unpaid taxes by city when lien is questioned
  34. 54:4-98. · Action when payment is made; cancellation of record
  35. 54:4-99. · Adjustment of past due taxes and interest charges; lien…
  36. 54:4-100. · Principal sum not to be abated unless market value exceeded
  37. 54:4-101. · Payment required in sixty days
  38. 54:4-102. · Rules and regulations
  39. 54:4-103. · Collection of taxes and assessments in arrears January 1,…
  40. 54:4-104. · Collection of taxes and assessments in arrears January 1,…
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