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N.J.S.A. § 54:5-43.

If sale set aside; tax refunded to purchaser

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

If the assessment itself is valid and the tax, assessment or other municipal charge, or any part thereof, is justly due, no sale shall be set aside, except on condition that the amount due shall be paid to the municipality for the use of the holder of the certificate of sale by the person applying to set it aside. If the sale shall be set aside, the municipality shall refund to the purchaser the price paid by him on the sale, with lawful interest, upon his assigning to the municipality the certificate of sale and all his interest in the tax, assessment or other charges and in the municipal lien therefor, and the municipality may readvertise and sell if the municipal lien remains in force.

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In this chapter (40 sections)
  1. 54:5-26 · Notice of tax sale; posting, publication
  2. 54:5-27. · Notice to owner; mailing
  3. 54:5-28. · Sale; adjournments; restrictions; readvertisement
  4. 54:5-29 · Payment of amount due prior to tax sale; priority
  5. 54:5-30. · Notice of sale attached to list
  6. 54:5-30.1. · Bidding by municipal officers at tax sales
  7. 54:5-31. · Sale at auction for amount advertised
  8. 54:5-32 · Sale in fee subject to redemption
  9. 54:5-33 · Payment; resale; redemption
  10. 54:5-34. · Sale; purchase by municipality; rights of municipality
  11. 54:5-34.1. · State to purchase in fee subject to redemption; over 15%…
  12. 54:5-34.2. · Notice to state by municipality
  13. 54:5-34.3. · Certification of state's annual obligation for inclusion…
  14. 54:5-35. · Entries made on list as each sale is concluded
  15. 54:5-37. · Time limit on enforcement; failure to comply; effect;…
  16. 54:5-38 · Fees for cost of holding sale
  17. 54:5-39. · Land held by purchaser assessed in owner's name; resale by…
  18. 54:5-40. · Liens certified to officer selling land
  19. 54:5-41. · Statement of proceedings; removal for failure to perform…
  20. 54:5-42. · Lien passes to purchaser; continued if sale set aside
  21. 54:5-43. · If sale set aside; tax refunded to purchaser
  22. 54:5-44. · When sale not to be set aside
  23. 54:5-45.1. · Tax sales voidable where past-due taxes omitted and…
  24. 54:5-45.2. · Sales in violation of statute; subsequent sales void;…
  25. 54:5-45.3. · Tax sale certificates and titles unaffected
  26. 54:5-45.4. · Application of section 54:5-45.1 to sales after June 29,…
  27. 54:5-46. · Certificate of sale delivered to purchaser
  28. 54:5-46.1. · Certificates of sale for taxes, assessments or municipal…
  29. 54:5-47 · Certificate of sale; form and content
  30. 54:5-48. · Description of property sold in certificate
  31. 54:5-49. · Certificate; issuance to purchaser
  32. 54:5-50. · Certificate of sale recorded and indexed as a mortgage
  33. 54:5-51 · Disposition of certificate of sale; permanent record
  34. 54:5-52. · Certificate of sale as evidence; presumptions raised; effect…
  35. 54:5-52.1. · Destruction, loss of tax title certificate; issuance of…
  36. 54:5-52.2. · Duplicate certificate not to affect time limit for…
  37. 54:5-52.3. · Effect of duplicate certificate; cancellation on finding…
  38. 54:5-53. · Lapse of time not to bar proceedings to enforce lien
  39. 54:5-53.1. · Possession by municipality; rents and profits; credits;…
  40. 54:5-53.2. · Cancellation of certificate of sale; certificate of…
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