Search Rutgers Law Library N.J. Court Opinions

1 In re: Princeton Office Park v. Plymouth Park Tax Services, LLC -- rank: 1000

... may sell the certificate at a public auction. Pursuant to N.J.S.A. 54:5-32, an investor includes in its bid the rate of interest ... in no case in excess of 18% per annum.” N.J.S.A. 54:5-32. The successful bidder’s purchase of a tax sale certificate ... the cost of the sale. Consistent with the provisions of N.J.S.A. 54:5-32, which designates as the winning bidder the party that commits ... of Lawrence issued a tax sale certificate to Plymouth Park. N.J.S.A. 54:5-32. Under the terms set forth in the tax sale certificate ... may sell the certificate at a public auction. Pursuant to N.J.S.A. 54:5-32, an investor includes in its bid the rate of interest ... it is willing to accept upon redemption of the certificate. N.J.S.A. 54:5-32. The winning bidder is the investor who “will ...

docket:	A-107-11
court:	NJ Supreme Court
decided:	2014-06-25
status:
citation:
Document Size:	90879

2 257-261 20TH AVENUE REALTY, LLC v. ALESSANDRO ROBERTO -- rank: 888

... annum interest yield rate. Cronecker, 189 N.J. at 319; N.J.S.A. 54:5-32. In instances where the A-3315-21 13 interest rate ... may bid a premium payment above the lien amount owed. N.J.S.A. 54:5-32. The party offering the highest premium wins the certificate. Ibid ... the certificate holder does not have title to the land.'); N.J.S.A. 54:5-32 ('The sale shall be made in fee to such person ... bid.' Phillipsburg, 380 N.J. Super. at 167; see also N.J.S.A. 54:5-32; N.J.S.A. 54:5-58. Where a third ... upon redemption.' Cronecker, 189 N.J. at 329; see also N.J.S.A. 54:5-32. Indeed, a third-party purchaser of a tax sale certificate ...

docket:	a3315-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-04
status:	Published
citation:
Document Size:	64791

3 John Varsolona et al v. Breen Capital Services Corp. et al -- rank: 851

... resulted in an actual annual interest rate of 18.25%. N.J.S.A . 54:5-32 provides that the interest rate applied to a tax sale ... not be assessed in excess of eighteen percent per annum. N.J.S.A. 54:5-32. Until the right of redemption is barred, all subsequent taxes ... actual annual rate of 18.25% paid by the taxpayer. N.J.S.A. 54:5-32 provides that the interest rate applied to a TSC may ...

docket:	a-11-03
court:
decided:	2004-07-28
status:
citation:	180 N.J. 605 853 A.2d 865
Document Size:	147641

4 ALBERTO RAMOS v. CITY OF PASSAIC -- rank: 840

... a third-party purchaser and not by the selling municipality. N.J.S.A. 54:5-32 refers to a sale to “such person as will ... by N.J.S.A. 54:5-34, not by N.J.S.A. 54:5-32. A third-party purchase is also contemplated by N.J ... In the context of the references in the Provisions to N.J.S.A. 54:5-32 and N.J.S.A. 54:5-113.5, the ...

docket:	03111-99
court:
decided:	2000-08-11
status:
citation:
Document Size:	104043

5 Richard Simon , Trustee v. Richard William Cronecker , etc., et al. -- rank: 837

... yield rate on the tax sale certificate winning the bid. N.J.S.A. 54:5-32. The bidding begins at a high of eighteen percent per ...

docket:	a-105-05
court:	njsupreme
decided:	2007-01-29
status:
citation:	*CITE_PENDING*
Document Size:	108912

6 CAPUT MORTUUM, L.L.C., v. S &S CROWN SERVICES, LTD. et al. -- rank: 692

... at the lowest rate of interest bid at the sale. N.J.S.A. 54:5-32, -54. It is generally the expectation that the certificate will ...

docket:	A0088-02
court:	NJ Superior Court Appellate Division
decided:	2004-02-02
status:	published
citation:	366 N.J. Super. 323 841 A.2d 430
Document Size:	46441

7 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 632

... 107,649, with an interest rate of eighteen percent. See N.J.S.A. 54:5-32. Seaboard subsequently defaulted on its obligations to pay taxes for ...

docket:	a5963-13
court:	NJ Superior Court Appellate Division
decided:	2016-10-21
status:	unpublished
citation:
Document Size:	48790

8 REALTY ASSET PROPERTIES, LTD. v. DAVID OLDHAM et al. -- rank: 612

... the 18% interest rate authorized by the Tax Sale Law, N.J.S.A. 54:5-32, drops to the post-judgment rate set by R. 4 ...

docket:	a3281-01
court:	njappellate
decided:	2002-12-06
status:	published
citation:	356 N.J. Super. 16
Document Size:	23879

9 ROBERT U. DEL VECCHIO TRUSTEE OF THE ROBERT U DEL VECCHIO PENSION TRUST v. HELEN V. SMITH -- rank: 595

... 5-46. A tax foreclosure sale is subject to redemption. N.J.S.A. 54:5-32. If the certificate is not redeemed within two years from ...

docket:	a1729-16
court:	NJ Superior Court Appellate Division
decided:	2018-04-17
status:	unpublished
citation:
Document Size:	69982

10 WESTWOOD INVESTMENT CO., LLC v. BANKERS TRUST COMPANY -- rank: 544

... 5-46. A tax foreclosure sale is subject to redemption. N.J.S.A. 54:5-32. If the certificate is not redeemed within two years from ...

docket:	a4913-08
court:	superior court appellate division
decided:	2010-07-20
status:	Unpublished
citation:
Document Size:	44234

11 /usr/local/share/www/libweb/collections/courts/appellate/a0559-18.opn.html -- rank: 538

... with the Tax Court. A-0559-18T4 18 pursuant to [ N.J.S.A.] 54:5-32 and [ N.J.S.A.] 54:5-46, the payment ...

docket:
court:
decided:
status:
citation:
Document Size:	36072

12 WINBERRY REALTY PARTNERSHIP v. AMERICAN TAX FUNDING LLC -- rank: 532

... was bid down from 18% to 0%, and, pursuant to N.J.S.A. 54:5-32, ATF paid $7072.58 for the certificate, together with s ... and above the amount of taxes, assessments or other charges." N.J.S.A. 54:5-32. The property is then sold to the purchaser "who offers ...

docket:	a5289-12
court:	NJ Superior Court Appellate Division
decided:	2015-02-19
status:	unpublished
citation:
Document Size:	37977

13 FARGIL REALTY, LLC v. BROADWAY AUTO PARTS FIRST NATIONAL BANK -- rank: 507

... 46. 2 A tax foreclosure sale is subject to redemption. N.J.S.A. 54:5-32. If the certificate is not redeemed within two years from ...

docket:	a4809-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-09
status:	Unpublished
citation:
Document Size:	23386

14 PCIREO-1, LLC v. 479 GEORGIA TAVERN ROAD, LLC -- rank: 498

... 46. 2 A tax foreclosure sale is subject to redemption. N.J.S.A. 54:5-32. If the certificate is not redeemed within two years from ...

docket:	a1415-17
court:	NJ Superior Court Appellate Division
decided:	2019-02-28
status:	Unpublished
citation:
Document Size:	27549

15 ROBERT DEL VECCHIO v. VIVIAN CRESPO -- rank: 475

... suggesting significant bidding activity took place during the auction. See N.J.S.A. 54:5-32 (stating that the bidder at the tax certificate auction accepting ...

docket:	a3104-14
court:	NJ Superior Court Appellate Division
decided:	2016-04-13
status:	unpublished
citation:
Document Size:	25101