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The Opinions of our Legal Counsel have always been a benefit of
membership to the TCTANJ. Each year, our Counsel publishes, in The
Criterion, his
interpretations of some of the most important legal issues facing our
profession.
Below is a list of the
Opinions that have been published, along with a brief synopsis of each:
- 99-0001 — Private Redemption – Installment
Payments –
Addresses the issue of whether third party lienholders can enter into
private payment plans.
- 99-0002
— Certifications by Tax Collectors – Discusses the format of
certifications to be executed by tax collectors for third party lien
holders.
- 99-0003 — Cancellation of Duplicate Tax Sale
Certificates –
Discusses the proper procedure to issue duplicate tax sale certificates.
- 99-0004 — Effect of Final Judgment Upon Subsequent Tax
Sale Certificates –
Provides guidance to tax collectors not to cancel subsequent tax liens
due to a Final Judgment in Foreclosure.
- 2000-0001 — Chapter 99 of Laws of 1997 – Detailed analysis on the
statutory amendments creating the accelerated tax sale.
- 2001-0001 — Can An Owner Bid For A
Tax Sale Certificate On A Property That It Owns at a Tax Sale? – Addresses the issue of
whether an owner can bid at a tax sale on his own property.
- 2001-0002 — Can A Tax
Collector Issue A Certificate of Redemption For Liens That Are Over
Twenty Years
Old? – Reviews N.J.S.A. 54:5-79 and the statutory
limits
on canceling tax sale certificates over 20 years old.
- 2001-0003 — Rate of Interest
To
Be Paid On Invalid Tax Sale Certificates – Reviews
the effect of a recent published decision on the rate of interest to be
refunded on invalid tax sale certificates.
- 2002-0001— The
Impact of the New Jersey Open Public Records Law Upon Tax Collectors
- 2002-0002 — Are Affidavits
Required
to Cover the $12.00 Fee Under N.J.S.A.54:5-61 as Amended by Chapter 457
of
the Laws of 2001?
- 2002-0003 — Does the Amount of
Money
Paid for an Assignment by the Holder of a Tax Title Affect the Redemption
Sum of the Tax Sale Certificate?
- 2004-0001 Coins as Legal Tender for Payment of Taxes
- 2004-0002 How Should A Tax Collector’s Office Deal with Stop Payment Orders Placed Upon Checks?
- 2004-0003 Can A Municipality allow An Outside Search Company Direct Access to It’s Municipal Records?
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