N.J.S.A. § 54:5-45.1.
Tax sales voidable where past-due taxes omitted and municipality is purchaser
Whenever, prior to June twenty-ninth, one thousand nine hundred and thirty-five, a municipality has conducted a sale for unpaid taxes and assessments and has omitted certain taxes, assessments or other municipal charges, or any or all of them, which, under the provisions of this chapter should have been included in said sale and the municipality is the present holder of the tax sale certificate covering the property sold at said sale, such sale shall be considered to be voidable at the option of the municipality, and the municipality may by resolution declare said sale to be void and without effect. In that event the lien of all taxes, assessments and other municipal charges omitted from said sale, together with the taxes, assessments and other municipal charges included in the sale, shall be and remain as a lien on said land as though no sale had been made, and shall continue as liens until the amount thereof, with interest, has been paid, as provided in this chapter. The municipality may by resolution direct the officer charged by law in the municipality with the duty of collecting taxes, to hold another sale. In such case the officer shall enter said property in his tax sale list, and shall make up a new calculation to the first day of July preceding the time of the proposed sale, in the manner directed in this chapter, so that whenever a sale is held to enforce municipal liens, such sale shall include all municipal liens or charges against the property in existence, by virtue of any law, on the first day of July mentioned in the notice of sale.
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In this chapter (40 sections)
- 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%…
- 54:5-34.2. · Notice to state by municipality
- 54:5-34.3. · Certification of state's annual obligation for inclusion…
- 54:5-35. · Entries made on list as each sale is concluded
- 54:5-37. · Time limit on enforcement; failure to comply; effect;…
- 54:5-38 · Fees for cost of holding sale
- 54:5-39. · Land held by purchaser assessed in owner's name; resale by…
- 54:5-40. · Liens certified to officer selling land
- 54:5-41. · Statement of proceedings; removal for failure to perform…
- 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…
- 54:5-45.2. · Sales in violation of statute; subsequent sales void;…
- 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,…
- 54:5-46. · Certificate of sale delivered to purchaser
- 54:5-46.1. · Certificates of sale for taxes, assessments or municipal…
- 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…
- 54:5-52.1. · Destruction, loss of tax title certificate; issuance of…
- 54:5-52.2. · Duplicate certificate not to affect time limit for…
- 54:5-52.3. · Effect of duplicate certificate; cancellation on finding…
- 54:5-53. · Lapse of time not to bar proceedings to enforce lien
- 54:5-53.1. · Possession by municipality; rents and profits; credits;…
- 54:5-53.2. · Cancellation of certificate of sale; certificate of…
- 54:5-54 · Right of redemption by owner, person having interest
- 54:5-54.1 · Redemptions through tax collector's office; exceptions