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N.J.S.A. § 54:4-99.

Adjustment of past due taxes and interest charges; lien unaffected

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

The governing body of a municipality may, subject to the provisions of section 54:4-100 of this title, make such abatement, revision, alteration, adjustment and settlement of any past due taxes, assessments and other municipal charges, both of principal and of any and all interest and penalties thereon, as it shall deem equitable and just and be for the best interests of the municipality, but none of the provisions of this section or sections 54:4-100 to 54:4-102 of this title shall in any wise affect or impair the right, title, interest or estate, or the lien of any purchaser, other than such municipality, acquired under any sale made or to be made for past due taxes, assessments or other municipal charges.

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In this chapter (40 sections)
  1. 54:4-78. · Enforcement of payment of personal taxes
  2. 54:4-79. · Arrest and imprisonment for nonpayment of personal taxes
  3. 54:4-80. · Warrant for distress or imprisonment; deputies; liability of…
  4. 54:4-81. · Certificate of commitment; certificate of release
  5. 54:4-82. · Hearing on debtor's ability to pay
  6. 54:4-83. · Limit to imprisonment for dog tax
  7. 54:4-84. · Advertisement and sale of personal property for taxes
  8. 54:4-85. · Collector's fees
  9. 54:4-86. · Further action to collect tax due; collector of arrears; bond
  10. 54:4-87. · Collectors of arrears; powers and duties
  11. 54:4-88. · Collector of arrears; no compensation in certain cases;…
  12. 54:4-90. · Sale of timber on unimproved, untenanted and other land
  13. 54:4-91. · Collector's annual statement of receipts
  14. 54:4-91.1. · Collector's list of delinquent taxes believed not…
  15. 54:4-91.2. · Release of collector; cancellation of uncollectible taxes
  16. 54:4-91.3. · Effective date
  17. 54:4-95. · List of delinquents published; cost charged
  18. 54:4-96. · Taxes exceeding value of realty; adjustment and settlement
  19. 54:4-97. · Settlement of unpaid taxes by city when lien is questioned
  20. 54:4-98. · Action when payment is made; cancellation of record
  21. 54:4-99. · Adjustment of past due taxes and interest charges; lien…
  22. 54:4-100. · Principal sum not to be abated unless market value exceeded
  23. 54:4-101. · Payment required in sixty days
  24. 54:4-102. · Rules and regulations
  25. 54:4-103. · Collection of taxes and assessments in arrears January 1,…
  26. 54:4-104. · Collection of taxes and assessments in arrears January 1,…
  27. 54:4-104.1. · Collection of taxes and assessments in arrears January 1,…
  28. 54:4-104.2. · Collection of taxes and assessments in arrears January 1,…
  29. 54:4-104.3. · Collection of taxes and assessments in arrears, January…
  30. 54:4-105. · Remissions credited on second half of taxes
  31. 54:4-106. · Payment of taxes by receivers and assignees; wage liens…
  32. 54:4-107. · Taxes and assessments for municipal purposes assessed…
  33. 54:4-108. · Assessment and collection of taxes in districts illegally…
  34. 54:4-109. · Property conveyed to municipality to satisfy municipal…
  35. 54:4-110. · "Municipal charges" defined
  36. 54:4-111. · Other rights unimpaired
  37. 54:4-112. · Conditions precedent to compromise settlement
  38. 54:4-113. · Other laws unaffected
  39. 54:4-114. · Conveyance to municipality of unencumbered vacant land in…
  40. 54:4-115. · Method of procedure by municipality
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