New Jersey § 54:5-48 Description of property sold in certificate

New Jersey Statutes

§ 54:5-48 — Description of property sold in certificate

New Jersey § 54:5-48

Title 54TAXATION

This text of New Jersey § 54:5-48 (Description of property sold in certificate) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:5-48 (2026).

Text

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.

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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.