N.J. Admin. Code § 5:33-4.2
The following words and terms, as used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.
"Director" means the Director of the Division of Local Government Services.
"Duplicate copy" shall have the meaning defined in 17:16F-15.
"Mortgagee" means the holder of a mortgage loan.
"Mortgage escrow account or escrow account" means an account maintained under a mortgage loan agreement, whether incorporated into the agreement or as part of a separately executed document, whereby: the mortgagor is obligated to make periodic payment to the mortgagee, or the mortgagee's agent, for taxes, insurance premiums, or other charges with respect to the real property which secures the mortgage loan, and the mortgagee or the mortgagee's agent is obligated to make payments for taxes, insurance premiums, or other charges with respect to the real property which secures the mortgage loan.
"Mortgage loan" shall have the meaning defined in 17:16F-15.
"Mortgagor" shall have the meaning defined in 17:16F-15.
"Property identification information" means the information necessary to identify a specific parcel of land and includes the following elements: name of municipality, county, block number, lot number, qualification code, property address or location, name and mailing address of the property owner.
"Property tax processing organization" shall have the meaning defined in 17:16F-15.
"Purchasing servicing organization" shall have the meaning defined in 17:16F-15.
"RESPA" means the Real Estate Settlement Procedures Act and the related regulations in the Code of Federal Regulations, Title 12, Chapter 27.
"Selling servicing organization and servicing organization" shall have the meaning defined in 17:16F-15.
"Substitute form" means a form required by these rules different in layout and appearance from the ones promulgated herein, but containing the same information.
"Tax delinquency" or "delinquency" shall mean delinquency as defined in 54:4-67.
"Tax sale" shall mean a tax sale as defined in 54:5-19 et seq.
"Tax collector" means the properly designated tax collector of the taxing district in which the mortgagor's property is located.
"Tax bill" means the original form issued by the tax collector with the appropriate itemization and payment information for local property taxes as required by law. It shall include the information section itemizing the taxes due, and payment stubs containing property identification information and amount due for each of the quarters.
N.J. Admin. Code § 5:33-4.2