N.J.S.A. 54:5-48 — Description of property sold in certificate

54:5-48. Description of property sold in certificate 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.

This is the verbatim text of N.J.S.A. 54:5-48, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.