{"data":{"id":"us-nj/n.j.-stat.-54-4-117","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-117","heading":"When settlement prohibited","body":"This method of adjustment and settlement of past-due taxes, assessments and  other municipal charges, shall not be undertaken wherein there has been, prior  to May twenty-ninth, one thousand nine hundred and thirty-seven, a tax sale or  lien for taxes created to any purchaser, except said municipality, and wherein  such purchaser holds a valid tax sales certificate covering the land.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"d565134b86c0c2d1deff9d98eb63fa66ca480be061e0e8d84f8466db1c330841","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-116","next":"us-nj/n.j.-stat.-54-4-118"},"notice":"GroundRules: Original legal text. Not legal advice."}