54:4-84 - Advertisement and sale of personal property for taxes - New Jersey Statutes

54:4-84.  Advertisement and sale of personal property for taxes
    When goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property to be sold, the  name of the delinquent and the amount of his tax in default, at least five days  previous to the day of sale, by advertisement posted in at least five public  places in the taxing district where the sale is to be made. The sale shall be  at public auction and, if practicable, no more property shall be sold than is  sufficient to pay the tax, interest and costs due. Any surplus shall be  returned to the owner.  If there shall be no purchaser for the goods and  chattels exposed for sale, they may be purchased for the benefit of the taxing  district by an authorized officer.