36 §1031. Collector may bring action in own name
§1031. Collector may bring action in own name Any tax collector or his executor or administrator may bring a civil action in his own name for any tax, and no Judge of any District Court before whom such action is brought is incompetent to try the same by reason of his residence in the municipality […]
36 §1032. Action may be brought in name of municipality
§1032. Action may be brought in name of municipality In addition to other provisions for the collection of taxes, the municipal officers of any municipality to which a tax is due may in writing direct a civil action to be commenced in the name of such municipality against the party liable; but no such defendant […]
36 §1071. Collector’s tax auction sale; notice; procedure
§1071. Collector’s tax auction sale; notice; procedure If any tax on real estate remains unpaid on the first Monday in February next after said tax was assessed, the tax collector shall sell at public auction so much of such real estate as is necessary for the payment of said tax, interest and all the charges, […]
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 §949. Disbursement of excess funds
§949. Disbursement of excess funds 1. Authorization to adopt ordinance. A municipality that obtains title to property acquired under the operation of this article may, by ordinance, disburse to the former owner the excess of any funds received from the disposition of that property. The ordinance must contain standards governing the disbursement of the excess […]
36 §1076. Purchaser to notify mortgagee of sale; right of redemption
§1076. Purchaser to notify mortgagee of sale; right of redemption When real estate is so sold for taxes, the tax collector shall, within 30 days after the day of sale, lodge with the municipal treasurer a certificate under oath, designating the quantity of real estate sold, the names of the owners of each parcel and […]
36 §991. Distraint for taxes; procedure; sale
§991. Distraint for taxes; procedure; sale If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against him in accordance with this chapter, the tax collector may distrain him in any part of the State by any of his goods and chattels not exempt […]