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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.).
Cite this article: FindLaw.com - New Jersey Statutes Title 54. Taxation 54 § 5-57.1 - last updated February 19, 2021 | https://codes.findlaw.com/nj/title-54-taxation/nj-st-sect-54-5-57-1/
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