Can a resolution exclude from tax sale future installments not due yet?

Can a resolution exclude from tax sale future installments not due yet?

• A. False
• B. Only with owner's consent
• C. Only if no delinquency
• D. True

Answer: (D)

The main idea is that tax sale actions target amounts that are actually delinquent, not amounts that aren’t due yet. In New Jersey, when a tax sale resolution is adopted, it can specify that only the installments that are currently due (the delinquent balance, plus interest, penalties, and costs) are included in the sale, while future installments that aren’t due remain outside the sale. This keeps the collection process focused on what is owed now and preserves the taxpayer’s obligation to pay future installments when they come due. Therefore, it is permissible for a resolution to exclude future installments not yet due from the tax sale.

The main idea is that tax sale actions target amounts that are actually delinquent, not amounts that aren’t due yet. In New Jersey, when a tax sale resolution is adopted, it can specify that only the installments that are currently due (the delinquent balance, plus interest, penalties, and costs) are included in the sale, while future installments that aren’t due remain outside the sale. This keeps the collection process focused on what is owed now and preserves the taxpayer’s obligation to pay future installments when they come due. Therefore, it is permissible for a resolution to exclude future installments not yet due from the tax sale.