Bill Text: NJ A4027 | 2020-2021 | Regular Session | Introduced
Bill Title: Authorizes municipalities, by resolution, to require tax collector to remove parcel of real property from accelerated tax sale list if fourth quarter property taxes not paid but property materially depreciated following severe weather event.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-05-04 - Introduced, Referred to Assembly State and Local Government Committee [A4027 Detail]
Download: New_Jersey-2020-A4027-Introduced.html
Sponsored by:
Assemblyman RONALD S. DANCER
District 12 (Burlington, Middlesex, Monmouth and Ocean)
SYNOPSIS
Authorizes municipalities, by resolution, to require tax collector to remove parcel of real property from accelerated tax sale list if fourth quarter property taxes not paid but property materially depreciated following severe weather event.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning accelerated tax sales and amending R.S.54:5-19.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:5-19 is amended to read as follows:
54:5-19. The term "collector" as hereinafter used includes any such officer, and the term "officer" includes the collector.
A municipality shall have the authority to conduct both standard and accelerated tax sales.
When unpaid taxes or any municipal lien, or part thereof, on real property remain in arrears at the close of the fiscal year, the collector or other officer charged by law in the municipality with that duty, shall enforce the lien by selling the property in the manner set forth in this article by holding a standard tax sale in the following fiscal year.
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 taxes or lien became in arrears, the collector or other officer charged by law in the municipality with that duty, shall enforce the lien by selling the property in the manner set forth in this article by conducting an accelerated tax sale by selling the property in the manner set forth in this article, provided that the sale is conducted and completed no earlier than in the last month of the fiscal year. Whenever the due date for the fourth quarter property tax installment payment has been extended for real property pursuant to the provisions of subsection a. of R.S.54:4-67, a municipality shall not conduct an accelerated tax sale with respect to that installment pursuant to this section.
In either a standard or an
accelerated tax sale, 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.
Notwithstanding the provisions of this section, the governing body of a municipality, by resolution, may require the collector or other officer charged by law in the municipality with that duty, to remove from an accelerated tax sale list a parcel of real property for which the owner did not pay the fourth quarter property taxes due on that property, if, after receiving notice of the tax sale, the property owner notifies the tax collector in writing that the listed property was materially depreciated by a natural or non-natural disaster declared to be an emergency by the President of the United States or by the Governor.
(cf: P.L.2015, c.203, s.2)
2. This act shall take effect immediately.
STATEMENT
This bill would permit a municipal governing body, by resolution, to require the tax collector, or other officer charged by law in the municipality with that duty, to remove from an accelerated tax sale list a parcel of real property for which the owner did not pay the fourth quarter property taxes due and payable on that property, if, after receiving notice of the tax sale, the property owner notifies the tax collector in writing that the listed property was materially damaged by a natural or non-natural disaster declared to be an emergency by the President of the United States or by the Governor.
