SENATE COMMUNITY AFFAIRS COMMITTEE

STATEMENT TO

SENATE, No. 841

STATE OF NEW JERSEY

DATED: MAY 2, 1996

      The Senate Community Affairs Committee reports favorably Senate Bill No. 841.

      This bill would amend various sections of Title 54 of the Revised Statutes in order to make clear that a taxpayer must satisfy all tax delinquencies, including unpaid taxes and tax sale certificates, before the taxpayer may file an appeal from an assessment in accordance with R.S.54:3-27 or file a complaint with the tax court in accordance with R.S.54:51A-1. This bill is a response to the tax court opinion in Caven Point Realty Assoc. c/o J. Burstyn v. City of Jersey City, issued January 30, 1995, 14 N.J.Tax 496 in which the court determined that "the purchase of a tax sale certificate by a third party, prior to a taxing district's motion to dismiss, satisfies the tax payment requirement of N.J.S.A.54:3-27."