Editor's Note: Chapter 8 is a continuation of Chapter 3 of the R.O. 1966, which also provided for the collection of "personal property tax" (formerly R.O. 10:2-1 et seq.). R.O. 10:2-1 et seq. has not been codified since it is no longer being collected. Refer to N.J.S. 54:4-9 and 54:4-2.
[R.O. 1966 § 10:3-1]
a. 
Whenever a real estate tax and assessment or municipally owned tax sale certificate has remained unpaid for 20 years, the same shall be deemed to be uncollectible and any lien thereof unenforceable.
b. 
Such uncollectible taxes, assessments or tax sale certificates shall be cancelled by resolution of the Council as set forth in Section 10:8-2.
[R.O. 1966 § 10:3-2]
The Director of Finance shall prepare and submit to the Council annually, on July 1st, a resolution for adoption by the Council (1) containing a statement setting forth separate sum total amounts as to each of any real estate taxes and assessments or tax certificates then remaining unpaid and liens unenforced for a period of 20 years, and (2) authorizing and directing the Director to cancel the record of the taxes, assessments and tax certificates.