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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:5-132

Municipal liens defined; exceptions

Official textlis.njleg.state.nj.uslast amended

3. For the purposes of P.L.1997, c.274 (C.54:5-130 et seq.), municipal liens means municipal liens as defined under the "tax sale law," R.S.54:5-1 et seq., except that no lien for taxes shall be transferred to a joint municipal lien pool unless the taxes that are the basis for that lien continue to be delinquent after the tenth day of the eleventh month of the fiscal year of the municipality for which those taxes were due and payable.

L.1997,c.274,s.3.

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In this chapter (40 sections)
  1. 54:5-114.3. · Sales subject to current taxes; redemption
  2. 54:5-114.4 · Purchasers of tax sale certificates, liens; foreclosure,…
  3. 54:5-114.5. · Extension of time for recording judgment; failure to…
  4. 54:5-114.6. · Failure to foreclose equity and record judgment
  5. 54:5-114.7. · Tax sale certificate not to be delivered before final…
  6. 54:5-114.8. · Action to bar right of redemption; redemption by payment…
  7. 54:5-114.9. · Cancellation of tax sale certificate
  8. 54:5-115. · Certain sales confirmed; subsequent liens continued
  9. 54:5-116. · Lands acquired at tax sale; exchange for park lands
  10. 54:5-121. · Conveyance or transfer of lands to state for use as forest…
  11. 54:5-122. · Release of obligation to collect taxes, etc.; exemption…
  12. 54:5-123. · Right of redemption
  13. 54:5-124. · Amount required to redeem
  14. 54:5-126a. · Conveyance of land not suitable for forest park…
  15. 54:5-126b. · Redemption of land from municipality; amount
  16. 54:5-127. · Transfer to county for park purposes of lands acquired at…
  17. 54:5-128. · Redemption after transfer of lands to county for park…
  18. 54:5-129. · Foreclosure by county of right to redeem
  19. 54:5-130 · Creation of joint municipal lien pool permitted
  20. 54:5-131 · Powers of joint municipal lien pool
  21. 54:5-132 · Municipal liens defined; exceptions
  22. 54:5-133 · Laws applicable to operation of pool
  23. 54:5-134 · Transfer of municipal lien
  24. 54:5-135 · Execution of lien certificates
  25. 54:5-136 · Operating plan filed by joint municipal lien pool
  26. 54:5-137 · Rules, regulations, orders
  27. 54A:5-1.1 · Certain IRA roll over amounts protected for 4 years
  28. 54A:5-1.2 · Determination of category of income net of expenses or…
  29. 54A:5-1.2a · Taxpayer, depreciation, eligible property expenditures,…
  30. 54A:5-2. · Losses
  31. 54A:5-3. · Taxability of estates, trusts and their beneficiaries
  32. 54A:5-4. · Taxability of partners
  33. 54A:5-6. · Husband and wife
  34. 54A:5-7. · Allocations of income of nonresidents
  35. 54A:5-8 · Income from sources within State for nonresident
  36. 54A:5-9 · S corporation tax exemption
  37. 54A:5-10. · Definitions
  38. 54A:5-11. · Initial basis of shareholder of S corporation stock
  39. 54A:5-12. · Limits on shareholder's losses
  40. 54A:5-13. · Shareholder's share of S corporation income prorated for…
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