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| Home > Statutes > USA New Jersey |
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USA Statutes : new_jersey
Title : TITLE 54 TAXATION
Chapter : 54:5-19
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54:5-19. Power of sale; ~collector~ and ~officer~ defined
54:5-19. When unpaid taxes or any municipal lien, or part thereof, on real property, remains in arrears on the 11th day of the eleventh month in the fiscal year when the same became in arrears, the collector or other officer charged by law in the municipality with that duty, shall, subject to the provisions of the next paragraph, enforce the lien by selling the property in the manner set forth in this article, provided that the sale is conducted no earlier than in the last month of the fiscal year.
The term ~collector~ as hereinafter used includes any such officer, and the term ~officer~ includes the collector.
The municipality may by resolution direct that when unpaid taxes or other municipal liens or charges, or part thereof, are in arrears as of the 11th day of the eleventh month of the fiscal year, such sale shall include only such unpaid taxes or other municipal liens or charges as were in arrears in the fiscal year designated in such resolution, and may by resolution, either general or special, direct that there shall be omitted from such sale any or all such unpaid taxes, and other municipal liens, or parts thereof, on real property, upon which regular, equal monthly installment payments are being made, in pursuance to such agreement as may be authorized by said resolution between the collector and the owner or person interested in the property upon which such delinquent taxes may be due; provided, that said agreement shall require payment of such installment payments in amounts large enough to pay in full all delinquent taxes, assessments and other municipal liens held by the municipality, in not more than five years from the date of such agreement; provided, that the extension of time for payment of such arrearages herein authorized shall not apply to any parcel of property which prior thereto has been included in any plan theretofore adopted by any municipality of this State under and pursuant to the provisions of any public statute of this State whereunder prior extensions for the payment of delinquent taxes were authorized; provided further, that the right of any person interested in such property to pay such arrears in such installments shall be conditioned on the prompt payment of the installments of taxes for the current year in which such agreement is made, and all subsequent taxes, assessments and other municipal liens imposed or becoming a lien thereafter, including all installments thereafter payable on assessments theretofore levied, and also the prompt payment of all installments of arrears as hereinbefore authorized; and provided further, that in case any such installment of arrears or any new taxes, assessments or other liens are not promptly paid, that is to say, within thirty days after the date when the same is due and payable, then such agreement shall be void, and in any such case the collector, or other officer charged by law with that duty, shall proceed to enforce such lien by selling in the manner in this article provided.
Amended 1944, c.108; 1991, c.75, s.43; 1997, c.99, s.5.
54:5-19.1 Electronic tax lien sales by municipalities.
1. a. Any provision of law to the contrary notwithstanding, a municipality may satisfy requirements of the ~tax sale law,~ R.S.54:5-1 et seq., electronically through the use of any nationally recognized electronic municipal tax lien service, including, but not limited to, electronic publication of tax lien sale notices, electronic auctions, electronic payment for purchased liens, digital signature validation, or any other matters necessary for the conduct of electronic tax lien sales in accordance with rules, regulations and procedures promulgated by the Director of the Division of Local Government Services in the Department of Community Affairs in accordance with the ~Administrative Procedure Act,~ P.L.1968, c.410 (C.52:14B-1 et seq.).
b. Any tax sale notices required to be sent to a property owner or lienholder shall continue to be made by mail pursuant to the ~tax sale law,~ R.S.54:5-1 et seq.
c. The director may authorize ~electronic tax lien sale~ pilot programs on a case-by-case basis upon application of individual municipalities prior to the director@s promulgation of rules, regulations and procedures pursuant to subsection a. of this section.
L.2001,c.160,s.1.
54:5-19.2 Definitions relative to contracts for property tax lien management services.
1. As used in this act:
~Director~ means the Director of the Division of Local Government Services in the Department of Community Affairs.
~Property~ means parcels of land and their improvements on which the municipality holds a tax lien, or which were acquired by the municipality through the property tax foreclosure process, and including such parcels that the municipality possesses and for which it acts as a receiver pursuant to section 1 of P.L.1942, c.54 (C.54:5-53.1).
~Qualified municipality~ means a municipality that is qualified to receive assistance under P.L.1978, c.14 (C.52:27D-178 et seq.), a municipality under the supervision of the Local Finance Board pursuant to the provisions of the ~Local Government Supervision Act (1947),~ P.L.1947, c.151 (C.52:27BB-1 et seq.), a municipality that has issued qualified bonds pursuant to the provisions of the ~Municipal Qualified Bond Act,~ P.L.1976, c.38 (C.40A:3-1 et seq.) or a municipality identified by the director to be facing serious fiscal distress.
L.2001,c.266,s.1.
54:5-19.3 Contracts for property tax lien management services.
2. Notwithstanding any other provision of law to the contrary, the governing body of a qualified municipality, by resolution, may enter into contracts for property tax lien management services with organizations for the purpose of assisting the qualified municipality in managing its property. For the purposes of this section, property tax lien management services shall be comprehensive in nature given the needs of the qualified municipality, and shall include the following activities as necessary for a comprehensive program of property tax lien management:
a. Developing and administering an asset management and disposition plan for properties owned by the municipality;
b. Developing and administering activities to encourage and assist property owners in satisfying their obligations and retaining their properties, which shall include, but not be limited to working with lenders and non-profit agencies to develop programs that help residential taxpayers address their credit problems and related service programs;
c. Educating property owners about financial alternatives in addressing back taxes, including making installment payments pursuant to R.S.54:5-65 et seq.;
d. Recommending and managing possession and receivership, foreclosure, and property sale activities;
e. Assembling and marketing properties to potential buyers and developers through public sale of properties to be sold, or by assignment sale of tax liens pursuant to N.J.S.54:5-112 and N.J.S.54:5-113;
f. Developing a database of information relating to all properties for which the qualified municipality holds a lien, where at the conclusion of the contract, the contents of the database shall be provided to that municipality in an electronic format that can be used by the municipality;
g. Providing regular reports to the governing body of the qualified municipality and the tax collector on the status of property tax lien management activities and the information obtained through the management process;
h. Managing property owned by the qualified municipality in preparation for its sale, assignment, or possession; or
i. Other similar programs and activities as approved by the director.
L.2001,c.266,s.2.
54:5-19.4 Contracts to include compensation to contractor, bases.
3. Contracts for property tax lien management services shall include compensation to the contractor based on any combination of the following mechanisms:
a. A percentage of proceeds earned by the qualified municipality from the outright sale of property or from an assignment sale;
b. A percentage of the proceeds from installment agreements entered into through the efforts of the contractor;
c. A percentage of the proceeds from the management of properties assigned to the contractor as part of possession and receivership, or preparing for a sale or assignment; or
d. A fixed amount for general services affecting all parcels whose tax lien is owned by the municipality, which may, at the option of the municipality, be either prorated and charged against such properties as a municipal charge, or be appropriated as if it were subject to the provisions of sections 1 through 5 of P.L.1961, c.22 (C.40A:4-55.1 through 40A:5-55.5).
L.2001,c.266,s.3.
54:5-19.5 Approval process by governing body.
4. Contracts for property tax lien management shall be approved by the governing body of the qualified municipality and shall then be submitted to the director for approval. The mayor or other chief executive officer shall not execute the contract until the director approves the contract. If the director neither approves nor returns the contract with recommendations for amendment within 45 days of the director@s receipt of the contract, then the contact shall be deemed as approved.
L.2001,c.266,s.4.
54:5-19.6 Provision of information.
5. The municipal tax collector of the qualified municipality shall provide the property tax lien management service contractors with any and all information as the tax collector may have available that is related to tax liens, and shall make available records of the tax collector@s office accessible to the contractor as the contractor may require. Nothing in P.L.2001, c.266 (C.54:5-19.2 et seq.) shall supersede the responsibility of the tax collector to collect and record property tax receipts and manage those responsibilities statutorily assigned to the tax collector.
L.2001,c.266,s.5.
54:5-19.7 Contracts considered professional service; duration.
6. Notwithstanding the provisions of the ~Local Public Contracts Law,~ P.L.1971, c.198 (C.40A:11-1 et seq.) to the contrary, contracts for property tax lien management services shall be considered as a professional service and may be entered into for a period not to exceed three years.
L.2001,c.266,s.6.
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