Section 54:5-104.59 - Apportionment, allocation, definition of costs and feesa. In an action commenced by a municipality, all costs and reasonable attorney fees, as determined by order of the court, incurred in an in rem foreclosure action shall be equitably apportioned and allocated to the several schedules of the complaint and added to the amount required to redeem.b. For the purposes of this section, "all costs and reasonable attorney fees" includes all costs incurred with respect to the in rem foreclosure proceeding and all reasonable attorney fees incurred in the action, including any and all costs incurred for a judicial sale as in the manner of the foreclosure of a mortgage or an Internet auction through the office of the county sheriff of the property subject to the in rem foreclosure, which amounts shall be determined by the court and shall fully compensate the holder of the tax sale certificate for all such reasonable incurred expenses.In the event that the holder of the tax sale certificate shall have incurred any costs or attorney's fees in the judicial sale or the Internet auction that were not reimbursed in the redemption monies received from the sheriff, the holder of the tax sale certificate shall have a first lien on any surplus funds for reimbursement of those costs and reasonable attorney's fees. As used in this section, "surplus funds" shall have the same meaning as set forth in R.S. 54:5-87.
c. In the event that a complaint is filed by a municipality that contains not more than one tax sale certificate, the municipality shall be entitled to the reimbursement of attorney's fees and costs pursuant to R.S. 54:5-98.d. In the event that a complaint is filed by the holder of a tax sale certificate for an abandoned property pursuant to subsection b. of R.S. 54:5-86, the holder shall be entitled to the reimbursement of attorney's fees and costs pursuant to R.S. 54:5-98.Amended by L. 2024, c. 39,s. 8, eff. 7/10/2024, app. to any tax lien for which the right of redemption has not been foreclosed as of the effective date of this act. This act shall have no effect on any foreclosure action in which a final judgment has been entered prior to the effective date of this act.L.1948, c.96, s.31; amended 1953, c.51, s.83; 1993, c.278, s.1.