New Jersey Statutes Title 52. State Government, Departments and Officers 52 § 27BBB-43

The governing body of each qualified municipality shall convey to the board, for the period of rehabilitation , its right, title and interest in any real property, acquired through the purchase of any tax sale certificate covering that real property whose rights of redemption have been foreclosed under the In Rem Tax Foreclosure Act (1948), P.L.1948, c. 96 (C.54:5-104.29 et seq.), so long as the liens have previously been offered by the municipality at a public tax lien sale.