Which of the following is NOT listed as an assignment method?

• A. Auction Sale
• B. Private Sale
• C. Public Sale
• D. Jones Sale

Answer: (A)

Assignment methods describe how a municipality transfers its tax-related rights to another party. In New Jersey practice, the methods used for transferring tax title rights include Private Sale, Public Sale, and Jones Sale. A Private Sale involves direct negotiations with a single purchaser, a Public Sale is an open process where bidders compete for the assignment, and a Jones Sale is a specific statutory method used in certain counties for transferring tax titles. Auction Sale, on the other hand, is about the actual sale of the property or lien to the winning bidder, not about transferring the rights to collect taxes to another party. Because itdoes not involve assigning the tax claim rights to a different party, it is not considered an assignment method.