New Jersey Statutes Title 54. Taxation 54 § 5-57.1

In the event that the owner of a tax lien shall fail to surrender a tax sale certificate within five years of being notified of redemption pursuant to R.S.54:5-57 , the unclaimed redemption monies shall escheat to the municipality.  The provisions of this section shall apply to any redemption monies being held by a tax collector on or after the effective date of P.L.2009, c. 320 ( C.54:5-20.1 et al.).

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