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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:5-6

Unpaid taxes a continuous lien; penalties and costs

Official textlis.njleg.state.nj.uslast amended

54:5-6. Taxes on lands and payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20) shall be a continuous lien on the land on which they are assessed and all subsequent taxes, or payments in lieu of property taxes pursuant to section 3 of P.L.2016, c.5 (C.52:27BBBB-20), as appropriate, interest, penalties and costs of collection which thereafter fall due or accrue shall be added to and be a part of such initial lien.

amended 1944, c.247; 1991, c.75, s.42; 1994, c.32, s.5; 2016, c.5, s.8.

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In this chapter (40 sections)
  1. 54:5-1. · Short title
  2. 54:5-2. · "Land" , "municipality" and "municipal lien" defined
  3. 54:5-3. · Construction as remedial legislation
  4. 54:5-4. · Deputy may act for officer; officer liable
  5. 54:5-5. · Affidavits; perjury
  6. 54:5-6 · Unpaid taxes a continuous lien; penalties and costs
  7. 54:5-7 · Assessments for municipal improvements, continuous liens
  8. 54:5-8. · Other liens; when effective
  9. 54:5-9. · Municipal liens paramount
  10. 54:5-10. · Judicial proceedings affect liens only when lis pendens filed
  11. 54:5-11. · Official designated to examine records, certify unpaid…
  12. 54:5-12. · Certificate as to taxes and other liens
  13. 54:5-13. · Certificate to include statement of municipal liens, tax…
  14. 54:5-14. · Schedule of fees for searches
  15. 54:5-15. · Continuation searches; fee
  16. 54:5-16 · Searches certified as correct; duplicates kept
  17. 54:5-17. · Liens and outstanding certificates of tax sale not shown by…
  18. 54:5-18. · Failure to issue search or disclose official when demanded;…
  19. 54:5-18.1. · Searches for municipal improvements not assessed
  20. 54:5-18.2. · Certificates; contents
  21. 54:5-18.3. · Title of certificate; person making; issuance on…
  22. 54:5-18.4. · Fee
  23. 54:5-18.5. · Land covered by certificate free from subsequent…
  24. 54:5-18.6. · Failure to issue certificate after demand; land free from…
  25. 54:5-19 · Power of sale, "collector" and "officer" defined
  26. 54:5-19.1 · Electronic tax lien sales by municipalities
  27. 54:5-19.2 · Definitions relative to contracts for property tax lien…
  28. 54:5-19.3 · Contracts for property tax lien management services
  29. 54:5-19.4 · Contracts to include compensation to contractor, bases
  30. 54:5-19.5 · Approval process by governing body
  31. 54:5-19.6 · Provision of information
  32. 54:5-19.7 · Contracts considered professional service; duration
  33. 54:5-20.1 · Discretion of tax collector as to sale
  34. 54:5-21 · Lands listed for sale; liens listed; installments added
  35. 54:5-22. · Installments not yet due may be excluded; procedure
  36. 54:5-23. · List of installments not due; statement in certificate of…
  37. 54:5-24 · Maintenance of list
  38. 54:5-25. · Notice of sale; contents
  39. 54:5-26 · Notice of tax sale; posting, publication
  40. 54:5-27. · Notice to owner; mailing
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