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Terms Used In New Jersey Statutes 54:5-23

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • list: as used in this chapter shall apply to any such section. See New Jersey Statutes 54:5-24
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
When installments not yet due are not included in the amount for which sale is made, the amount of such installments shall, nevertheless, be included in the list made up under section 54:5-21 of this Title, but shall be entered in the list as an appendix to each parcel affected thereby under the heading “installments not due.” In the notice of sale required by section 54:5-25 of this Title after the statement of the amount due on every such parcel, shall be added a statement substantially in the following form:

“To be sold subject to assessment installments not yet due, amounting to (stating the amount thereof) and interest thereon.”

In the certificate of sale provided for under section 54:5-46 of this Title there shall be added to the statement that the sale is subject only to municipal liens accruing after December thirty-first, one thousand nine hundred , (insert year of last item of taxes or assessments for which sale is to be made) a statement substantially in the following form:

“And to assessment installments not yet due, amounting to (stating the amount thereof) and interest.”

The title of a person claiming under a tax sale shall not be subject to any municipal lien except those recited in the certificate.

Amended by L.1945, c. 232, p. 749, s. 3.