When is written notice to the Director of DLGS required?

• A. Upon redemption
• B. When annual budget is due
• C. At the time of tax sale
• D. Within 90 days after sale

Answer: (B)

In New Jersey, the state Divison of Local Government Services is involved in reviewing and monitoring local budgets. The required written notice to the Director of DLGS is tied to the budgeting cycle, so the notice goes in when the annual budget is due. This timing ensures the state can review the proposed budget for compliance with budgeting rules, levy limits, and debt obligations before the budget is adopted.

The other events—redemption, tax sale, or a sale-related timeline—are part of tax collection and sale procedures, not the budget oversight process, so they don’t trigger the DLGS notice.