New Jersey Statutes 54:5-48. Description of property sold in certificate
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Terms Used In New Jersey Statutes 54:5-48
- collector: when used in relation to the collection of taxes or water rents or other public assessments, includes all officers charged with the duty of collecting such taxes, water rents or assessments, unless a particular officer is specified. See New Jersey Statutes 1:1-2
- list: as used in this chapter shall apply to any such section. See New Jersey Statutes 54:5-24
If the property is described by lot and block number in accordance with the assessment map of the municipality, no further description shall be required, either in the tax sale list, the notice of sale, or the certificate of sale. The collector may list, advertise and sell and make certificate of sale by description not in accordance with the last tax duplicate, in the following cases:
a. When municipal liens have been apportioned he may describe the property in accordance with the apportionment; and
b. If contiguous parcels in the same block are assessed in the last duplicate to the same owner he may consolidate some or all of the parcels and describe them by a consolidated description.