New Jersey § acts:saved-54 - (13)

§ acts:saved-54. (13)

13. That taxes hereafter levied, where the rate does not exceed three per cent, and assessments

hereafter levied and assessed on land and real estate in any city of this state, which

shall remain unpaid for the space of three years from and after the time when due

and payable, may, in the discretion and upon the direction of the board or body having

charge or control of the finances of the city, be collected, and the land and real

estate subject thereto sold by the comptroller or other collecting officer of the

city in the same manner that the comptroller or other collecting officer is in this

act authorized and empowered to collect the assessments, charges or liens fixed and

determined by this act, and to sell the lands subject thereto; the deed given for

the same shall be executed in the same manner and shall have the same effect as if

made on proceedings to enforce the taxes, assessments and liens fixed and confirmed

as in this act provided; but in such cases the deed shall not be given for the land

until after the expiration of one year from the time of sale, during which time the

owner or any party having any interest in or lien upon the said land may redeem the

same in the manner and on the terms in this act provided.