Whereas, the rules and regulations require a municipality to send two (2) notices of tax sale to all properties included in said sale; and
Whereas, the rules and regulations allow said municipality to charge a fee of up to $25.00 per notice for the creation, printing and mailing of said notice; and
Whereas, pursuant to N.J.S.A. 54:5-38, the officer conducting a tax sale shall collect and pay into the municipal treasury a fee for all costs incurred by the municipality in holding the sale. The amount of fee so paid shall be 2% of the existing lien as stated in N.J.S.A. 54:4-19 and 54:5-2, but not less than $15.00 and not more than $100.00 for each parcel in the sale; and
Whereas, the Borough of Somerville wishes to charge $25.00 per notice mailed which will be assessed specifically to the delinquent accounts that are causing the need for a tax sale and not to the general tax base, and 2% of the existing lien as stated in N.J.S.A. 54:4-19 and 54:5-2, but not less than $15.00 and not more than $100.00 for each parcel in the sale.
Now, Therefore, Be It Resolved, by the Mayor and Borough Council of the Borough of Somerville that a fee of $25.00 per notice be established and is hereby authorized and directed to be charged for each notice of tax sale that is sent in conjunction with the 2026 electronic tax sale.
Whereas, N.J.S.A. 54:5-19 authorizes electronic tax sales pursuant to rules and regulations to be promulgated by the Director of the Division of Local Government Services; and
Whereas, the Director of the Division of Local Government Services (“DLGS”) has promulgated rules and regulations to participate in electronic tax sales without prior approval from DLGS; and
Whereas, the Tax Collector, Paige Elster, has advised that an electronic tax sale is innovative and provides a greater pool of potential lien buyers, thus creating the environment for a more complete tax sale process; and
Whereas, it is recommended that Paige Elster be authorized to complete the necessary Agreement for Services for the Borough of Somerville to participate in the electronic tax sale program.