Terms Used In New Jersey Statutes 54:5-104.53

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
No omission of any of the procedures or actions required by law in relation to levy and assessment shall be a defense or objection to the foreclosure of any tax lien title, unless it be also made to appear to the court that such omission has been prejudicial to the answering defendant.

L.1948, c. 96, p. 541, s. 25. Amended by L.1953, c. 51, p. 905, s. 77.