New Jersey Statutes Title 54. Taxation 54 § 5-104.30

(a) “Municipality” shall mean every taxing district having the power to assess and collect taxes.

(b) “Tax Collector” or “collector” shall mean the officer of the municipality charged by law with the duty of collecting general land taxes and the enforcement of tax liens.

(c) “County recording officer” shall mean the county officer in whose office deeds are recorded for the county in which the land affected by a proceeding under this act is located.

(d) “Land” or “lands” shall mean and include all real property.

(e) “Tax liens” shall mean all liens for general land taxes, and for all other municipal taxes which are liens on land, together with accrued interest, penalties and costs of collection thereon heretofore existing or hereafter arising pursuant to any law.

(f) “Tax lien title” shall mean the title derived from a sale according to law to satisfy any tax lien and evidenced by a tax sale certificate.

(g) “Person” or “persons” shall mean an individual, a corporation, an association, a municipal corporation, a body corporate and politic, a governing body of a municipality, or a governmental agency, and the singular may include the plural.

(h) “Abandoned property certificate holder” means a person authorized to file an action pursuant to subsection b. of R.S.54:5-86.