36 §1072. — form
§1072. — form The notice for posting, or the advertisement, as the case may be, of the tax collector required by section 1071 shall be in substance as follows: Unpaid taxes on real estate situated in the municipality of ….., in the County of ….., for the year …… The name of the municipality […]
36 §1073. Notice to owners of time and place of sale
§1073. Notice to owners of time and place of sale After the real estate is so advertised, and at least 10 days before the day of sale, the tax collector shall notify the owner, if resident, or the occupant thereof, if any, of the time and place of sale by delivering to him in person, […]
36 §1074. Sale; procedure; costs
§1074. Sale; procedure; costs When no person appears to discharge the taxes duly assessed on any such real estate of resident or nonresident owners, with costs of advertising, on or before the time of sale, the tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate […]
36 §1075. Collector’s return of sale; form
§1075. Collector’s return of sale; form The tax collector making any sale of real estate for nonpayment of taxes shall, within 30 days after such sale make a return, with a particular statement of his doings in making such sale, to the municipal clerk who shall receive and file it. Said return shall be evidence […]
36 §906. Application of payments to unpaid taxes
§906. Application of payments to unpaid taxes The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronological order beginning with […]
36 §941. Civil action with special attachments; procedure
§941. Civil action with special attachments; procedure The lien on real estate created by section 552 may be enforced in the following manner. The tax collector may, after the expiration of 8 months and within one year from the date of original commitment of the tax or, in the case of deferred taxes pursuant […]
36 §942. Tax lien certificate; procedure
§942. Tax lien certificate; procedure Except as provided in section 942‑A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner. [PL 1987, c. 358, §3 (AMD).] The tax collector may, after the expiration of 8 months and within one year […]
36 §942-A. Aggregate tax lien certificate for time-share units; procedure
§942-A. Aggregate tax lien certificate for time-share units; procedure Liens created by section 552 on time-share units owned by the same person and in the same time-share project, in addition to other methods established by law, may be enforced in the following manner if requested by the taxpayer prior to notification of filing of a […]
36 §943. Tax lien mortgage; redemption; discharge; foreclosure
§943. Tax lien mortgage; redemption; discharge; foreclosure The filing of the tax lien certificate in the registry of deeds shall create a tax lien mortgage on said real estate to the municipality in which the real estate is situated having priority over all other mortgages, liens, attachments and encumbrances of any nature, and shall give […]
36 §943-A. Application for abatement
§943-A. Application for abatement Each notice under sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person on whose primary residence taxes have been assessed must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes […]