Title
Dept/ Agency: Finance
Action: ( ) Ratifying (X) Authorizing ( ) Amending
Purpose: Authorizing Tax Sale to Enforce Municipal Liens
Date: On or before December 31, 2026
Place: To be determined by the City Tax Collector, including through an electronic/online tax lien sale platform, if applicable
List of Property:
(Address/Block/Lot/Ward)
Delinquent properties to be determined by the Acting Director of Finance and the Tax Collector and identified in the tax sale list/notice prepared pursuant to law
Additional Information:
This Resolution authorizes the Acting Director of Finance and the Tax Collector to conduct a tax sale to enforce municipal liens.
body
WHEREAS, pursuant to N.J.S.A. 54:5-19 et seq., when unpaid property taxes or any municipal lien, or part thereof on real property remains in arrears at the close of the fiscal year, the municipality is authorized to conduct a Standard Municipal Tax Sale to enforce the liens in the following fiscal year; and
WHEREAS, there are at present outstanding delinquent property taxes, assessments, and/or other municipal charges and liens on the books and records of the Newark Tax Collector for year 2025 and prior years, together with such interest, penalties, costs of sale, and subsequent municipal charges as may be included by law; and
WHEREAS, the Municipal Council desires to authorize the Department of Finance and the Tax Collector to conduct a tax sale in calendar year 2026 to enforce such municipal liens in accordance with the Tax Sale Law, applicable regulations, and all notice and publication requirements.
NOW, THEREFORE, BE IT RESOLVED BY THE MUNICIPAL COUNCIL OF THE CITY OF NEWARK, NEW JERSEY, THAT:
1. The Acting Director of the Department of Finance and the Tax Collector are hereby authorized to conduct a Standard Municipal Tax Sale on or before December 31, 2026, to enforce municipal liens, including unpaid taxes, assessments, and other municipal charges due and owing to the City of Newark, in accordance with N.J.S.A. 54:5-19 et seq.
2. The Tax Collector is authorized to determine the date, time, location, and/or electronic platform for the tax sale; to prepare, maintain, correct, and finalize the tax sale list; to calculate the amounts due; and to take all administrative actions necessary to conduct the Tax Sale in accordance with applicable law.
3. Public notice of the Tax Sale shall be provided in accordance with N.J.S.A. 54:5-25 and N.J.S.A. 54:5-26, and, if the sale is conducted electronically, in accordance with N.J.A.C. 5:33-1.1 and applicable guidance issued by the Division of Local Government Services.
4. The Tax Collector is authorized to omit or remove from the tax sale any property, lien, charge, or line item that has been paid, adjusted, cancelled, withdrawn, stayed by bankruptcy or court order, determined to be exempt, or otherwise determined to be ineligible for sale under applicable law.
5. A copy of this Resolution shall be filed with the Office of the City Clerk and transmitted to the Department of Finance and the Tax Collector.
6. This Resolution shall take effect immediately.
STATEMENT
This Resolution authorizes the Acting Director of the Department of Finance and the Tax Collector to conduct a Municipal Tax Sale on or before December 31, 2026, to enforce municipal liens for delinquent taxes, assessments, and/or other municipal charges due and owing to the City, in accordance with N.J.S.A. 54:5-19 et seq.