New Jersey Statutes Title 54. Taxation 54 § 5-104.72

(a) any proceeding pursuant to the provisions of the In Rem Tax Foreclosure Act (1948), P.L.1948, c. 96 (C.54:5-104.29 et seq.), to which P.L.1955, c. 278 (C.54:5-104.72 et seq.) is a supplement, or

(b) any other proceeding for the foreclosure of a right of redemption where the right could then have been, but was not, foreclosed in the manner provided by the In Rem Tax Foreclosure Act (1948), P.L.1948, c. 96 (C.54:5-104.29 et seq.) if that act had then been in effect,

has been heretofore or shall be hereafter instituted and judgment obtained, and after the entry of such judgment it is discovered that there were irregularities, or that there may have been irregularities, in the conduct of the proceedings, the municipality or abandoned property certificate holder that instituted the proceedings, may conduct a proceeding under the In Rem Tax Foreclosure Act (1948), P.L.1948, c. 96 (C.54:5-104.29 et seq.), in the same manner and with the same effect as the first proceeding would have had if it had been regularly prosecuted to judgment under that act.