Property Ownership

In NJ, a 'tax sale certificate' (TSC) is issued when:

AA property is sold at a profit
BA municipality holds a tax sale for unpaid property taxes and the certificate is purchased by a third party or the municipality✓ Correct
CA new property is assessed for the first time
DThe state acquires property through eminent domain

Explanation

When NJ property taxes go unpaid, the municipality holds an annual tax sale. The TSC is purchased by the lien buyer (investor or municipality), who can eventually foreclose to take title if the delinquency is not redeemed.

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