The Code Enforcement Official shall establish the abandoned property
list and any additions or deletions thereto by authorizing the publication
of the list in the official newspaper of the Borough, which publication
shall constitute public notice, and, within 10 days after publication,
shall send a notice, by certified mail, return receipt requested,
and by regular mail, to the owner of record of every property included
on the list. The published and mailed notices shall identify property
determined to be abandoned, setting forth the owner of record, if
known, the tax lot and block number and street address. The Code Enforcement
Official, in consultation with the Tax Collector, shall also send
out a notice by regular mail to any mortgagee, servicing organization,
or property tax processing organization that receives a duplicate
copy of the tax bill pursuant to N.J.S.A. 54:4-64(d). When the owner
of record is not known for a particular property and cannot be ascertained
by the exercise of reasonable diligence by the Tax Collector, notice
shall not be mailed but instead shall be posted on the property in
the manner as provided in N.J.S.A. 40:48-2.7. The mailed notice shall
indicate the factual basis for the finding of the Code Enforcement
Official that the property is abandoned property as that term is defined
herein and in N.J.S.A. 55:19-54, and shall specify the information
relied upon in making such finding. In all cases, a copy of the mailed
or posted notice shall also be filed by the Code Enforcement Official,
in the office of the Bergen County Clerk. This filing shall have the
same force and effect as a formal notice under N.J.S.A. 2A:15-6. The
notice shall be captioned with the name of the Borough of Leonia as
"plaintiff" and the name of the property owner as "defendant," as
though an action had been commenced by the Borough against the owner.