Search Rutgers Law Library N.J. Court Opinions

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

... “tax lien certificate” to describe a tax sale certificate; N.J.S.A. 54:5-43, which recognizes the purchaser’s compensable “interest in the ... property owner’s obligation to pay taxes to the municipality. N.J.S.A. 54:5-43, which prescribes the procedure to be followed in the event ... readvertise and sell if the municipal lien remains in force. [ N.J.S.A. 54:5-43 (emphasis added)]. That statutory language -- acknowledging that the holder of ... taxing authority is conveyed as well.”). We find that N.J.S.A. 54:5-43 provides compelling evidence of legislative intent. A fifth provision, N ... “tax lien certificate” to describe a tax sale certificate; N.J.S.A. 54:5-43, which recognizes the purchaser’s compensable “interest in the ...

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

2 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 805

... of sale by the person applying to set it aside.... N.J.S.A. 54:5-43. See also South Carolina v. Regan , 465 U.S. 367 ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

3 RICHARD AND BETTY SIMON V. THE TOWNSHIP OF VOORHES ET AL -- rank: 783

... S.A. 54:5-54, and argue that "pursuant to N.J.S.A. 54:5-43 provides:���� �������� If the assessment itself is valid and the tax ... reject the claim of the municipality and property owner that N.J.S.A. 54:5-43 authorizes a municipality to vacate a tax sale certificate based ... the purchase price of the certificates and interest pursuant to N.J.S.A. 54:5-43. Id. at 108-09. But there the assessment was void ... be refunded to the purchaser or its assignee pursuant to N.J.S.A. 54:5-43, id . at 483, and because the sale was set aside under N.J.S.A. 54:5-43, the purchaser was not entitled to interest as provided in ... Div. 1995), which held that the term "lawful interest" under N.J.S.A. 54:5-43 is the post-judgment rate set forth in R. ...

docket:	a5535-94
court:	njappellate
decided:	1996-03-28
status:	published
citation:	289 N.J.Super. 116
Document Size:	19681

4 ARGYROSOMUS, LLC v. SEABOARD LANDING, LLC -- rank: 718

... 122. In Simon , we rejected the municipality's argument that N.J.S.A. 54:5-43.1 8 authorized it to vacate a tax sale certificate ... readvertise and sell if the municipal lien remains in force. [ N.J.S.A. 54:5-43.] 9 A taxpayer may also defend a tax foreclosure action ...

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

5 CRUSADER SERVICING CORPORATION v. GODWIN AVENUE URBAN RENEWAL LIMITED PARTNERSHIP -- rank: 614

... to the holder when a Tax Sale Certificate is redeemed. N.J.S.A. 54:5-43 governs Tax Sale Certificates that are voided. The statute provides ... to Crusader for this period. Rather the obligation, pursuant to N.J.S.A. 54:5-43, falls upon Godwin, the entity "applying to set [the certificates ...

docket:	a0288-08
court:	NJ Superior Court Appellate Division
decided:	2009-11-10
status:	unpublished
citation:
Document Size:	46711

6 NORTH ORATON URBAN RENEWAL v. CITY OF EAST ORANGE -- rank: 572

... forth in R. 4:42-11(a), id. at 137; N.J.S.A. 54:5-43; and (2) all subsequent taxes paid to the City on ...

docket:	010755-20
court:	NJ Tax Court
decided:	2016-07-15
status:	unpublished
citation:
Document Size:	44032

7 MO GEO LLC v. CITY OF NEW BRUNSWICK v. LEEWOOD MT. ZION HOMES CONDOMINIUM ASSOCIATION INC -- rank: 550

... rate of eighteen percent—the rate provided in the Certificates. N.J.S.A. 54:5-43 provides that if a tax sale is 'set aside, the ... assignee [was] entitled to a refund plus lawful interest under N.J.S.A. 54:5-43.' Id. at 477. We rejected the plaintiff's claim for ...

docket:	a2019-21
court:	NJ Superior Court Appellate Division
decided:	2023-03-23
status:	Unpublished
citation:
Document Size:	27670

8 BETTY SIMON, TRUSTEE, L.L.C. v. CHICAGO TITLE INSURANCE COMPANY -- rank: 508

... price paid by him on the sale, with lawful interest . . . ." N.J.S.A. 54:5-43. In Pioneer Gun Club , the Chancery Division applied the statute ... arrears. Id. at 478. We held that under those circumstances N.J.S.A. 54:5-43 entitled the plaintiff to a refund of the purchase price ...

docket:	a5893-01
court:	njappellate
decided:	1994-07-22
status:	published
citation:	363 N.J.Super. 582 363 N.J. Super. 582
Document Size:	19203

9 CRUSADER SERVICING CORPORATION v. PORT AUTHORITY OF NEW YORK AND NEW JERSEY -- rank: 508

... readvertise and sell if the municipal lien remains in force. [ N.J.S.A. 54:5-43 (emphasis added).] The certificate should be reformed to remove the ...

docket:	A0948-04
court:	NJ Superior Court Appellate Division
decided:	2006-07-18
status:	published
citation:
Document Size:	52724

10 U.S. BANK-CUST/SASS MUNI V. DTR v. BOROUGH OF FRENCHTOWN -- rank: 398

... certificate at an enhanced statutory rate of interest pursuant to N.J.S.A. 54:5-43, or, alternatively, at the postjudgment interest rate under Rule 4 ...

docket:	a3760-11
court:	NJ Superior Court Appellate Division
decided:	2013-03-07
status:	unpublished
citation:
Document Size:	14141