NJ Certified Tax Collector II - State Exam Questions with
Answers (100% Correct Answers)
With respect to tax sale, land is? —Answer: All real estate property and it is used
interchangably with tract or parcel. For farmland 3A and 3B, it is considered a single parcel.
Does not include personal property such as furniture.
Municipal liens are composed of? —Answer: Taxes, interest, penalties, costs attributable to a
tax sale, water, sewer, electric, assessments for improvements, SID and other municipal charges.
Deputy tax collector is? —Answer: Authorized to do anything a tax collector may do for tax
sale (Chapter 5). Does not require a resolution.
This is not the same as an Assistant Tax Collector (Civil Service) that requires a resolution.
Affidavits in tax sales are? —Answer: Legal documents for lawsuit proceedings.
Other municipal charges require? —Answer: An ordinance to initiate a charge. The charges
must be certified to the Tax Collector by resolution.
What is a first or paramount lien? —Answer: Municipal liens are considered the primary lien
on the land and is superior/paramount to all other subsequent liens. Excluding subsequent
municipal liens.
Staying a tax sales requires? —Answer: Staying a tax sale is to not hold a "tax sale" for a
property. Only a court order may stay a tax sale. Bankruptcy provides an automatic stay. A "lis
pendis" document is filed with the County Clerk and with the deed.
A claim is? —Answer: Any right to payment by a creditor against a debtor.
Dischargeable Debt is? —Answer: Any debt the Bankruptcy Court cancels under the
confirmation order.
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,Order of Relief is? —Answer: An order granted by the Bankruptcy Court that allows a creditor
to pursue the debt. (Permission)
Proof of Claim is? —Answer: An official affidavit from the creditor that supports their financial
claim and is submitted to the Bankruptcy Court in a timely fashion.
Bankruptcy stops the municipality from doing the following: —Answer: Stop all actions to:
1. Tax Sale
2. Transfer delinquencies on municipal held certificates
3. Assign certificate
4. Foreclose
Tax Collector may take any payment that is voluntarily tendered by a Bankruptcy trustee,
taxpayer, mortgage company or service agent.
Any post-petition debt is not protected. But, municipality must seek Order of Relief from
Bankruptcy Court to pursue debt through tax sale.
What are the classifications of Bankruptcy? —Answer: Chapter 7 - Liquidation
Chapter 11 - Re-Org Business
Chapter 12 - Farmer/Fisher
Chatper 13 - Re-Org Individual
Chapter 11 Bankruptcy rules are? —Answer: Must be paid within 5 years.
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, If the plan does not pay the municiaplity in full, the municipality must file an "objection to
confirmation."
If the monthly plan amount is not paid or subsequent taxes are not paid, then the municipality
may request an Order of Relief to enforce debt.
Chapter 12 Bankruptcy rules are? —Answer: Must be paid 3 to 5 years.
3 years to pay all, unless there is "for cause."
Municipality has 180 days to file its proof of claim.
Chapter 13 Bankruptcy rules are? —Answer: Must be paid within 5 years.
What types of tax sales are available? —Answer: Standard Tax Sale that begins 11/11, sale
occurs in the following year.
Accelerated Tax Sale begins 11/11 and must be completed by 12/31 (CY) and 6/30 (SFY)
Special Tax Sale (Abandoned Properties)
What is an installment plan (Pre-Tax Sale)? —Answer: Requires a resolution from municipal
governing body for all or specific taxes/properties. Must be paid within 5 years in equal
monthly payments.
© 2025 All rights reserved
Answers (100% Correct Answers)
With respect to tax sale, land is? —Answer: All real estate property and it is used
interchangably with tract or parcel. For farmland 3A and 3B, it is considered a single parcel.
Does not include personal property such as furniture.
Municipal liens are composed of? —Answer: Taxes, interest, penalties, costs attributable to a
tax sale, water, sewer, electric, assessments for improvements, SID and other municipal charges.
Deputy tax collector is? —Answer: Authorized to do anything a tax collector may do for tax
sale (Chapter 5). Does not require a resolution.
This is not the same as an Assistant Tax Collector (Civil Service) that requires a resolution.
Affidavits in tax sales are? —Answer: Legal documents for lawsuit proceedings.
Other municipal charges require? —Answer: An ordinance to initiate a charge. The charges
must be certified to the Tax Collector by resolution.
What is a first or paramount lien? —Answer: Municipal liens are considered the primary lien
on the land and is superior/paramount to all other subsequent liens. Excluding subsequent
municipal liens.
Staying a tax sales requires? —Answer: Staying a tax sale is to not hold a "tax sale" for a
property. Only a court order may stay a tax sale. Bankruptcy provides an automatic stay. A "lis
pendis" document is filed with the County Clerk and with the deed.
A claim is? —Answer: Any right to payment by a creditor against a debtor.
Dischargeable Debt is? —Answer: Any debt the Bankruptcy Court cancels under the
confirmation order.
© 2025 All rights reserved
,Order of Relief is? —Answer: An order granted by the Bankruptcy Court that allows a creditor
to pursue the debt. (Permission)
Proof of Claim is? —Answer: An official affidavit from the creditor that supports their financial
claim and is submitted to the Bankruptcy Court in a timely fashion.
Bankruptcy stops the municipality from doing the following: —Answer: Stop all actions to:
1. Tax Sale
2. Transfer delinquencies on municipal held certificates
3. Assign certificate
4. Foreclose
Tax Collector may take any payment that is voluntarily tendered by a Bankruptcy trustee,
taxpayer, mortgage company or service agent.
Any post-petition debt is not protected. But, municipality must seek Order of Relief from
Bankruptcy Court to pursue debt through tax sale.
What are the classifications of Bankruptcy? —Answer: Chapter 7 - Liquidation
Chapter 11 - Re-Org Business
Chapter 12 - Farmer/Fisher
Chatper 13 - Re-Org Individual
Chapter 11 Bankruptcy rules are? —Answer: Must be paid within 5 years.
© 2025 All rights reserved
, If the plan does not pay the municiaplity in full, the municipality must file an "objection to
confirmation."
If the monthly plan amount is not paid or subsequent taxes are not paid, then the municipality
may request an Order of Relief to enforce debt.
Chapter 12 Bankruptcy rules are? —Answer: Must be paid 3 to 5 years.
3 years to pay all, unless there is "for cause."
Municipality has 180 days to file its proof of claim.
Chapter 13 Bankruptcy rules are? —Answer: Must be paid within 5 years.
What types of tax sales are available? —Answer: Standard Tax Sale that begins 11/11, sale
occurs in the following year.
Accelerated Tax Sale begins 11/11 and must be completed by 12/31 (CY) and 6/30 (SFY)
Special Tax Sale (Abandoned Properties)
What is an installment plan (Pre-Tax Sale)? —Answer: Requires a resolution from municipal
governing body for all or specific taxes/properties. Must be paid within 5 years in equal
monthly payments.
© 2025 All rights reserved
