In this foreclosure of tax liens by an action in rem, the owners of one of the parcels move for an order directing the city collector to accept payment of taxes with interest and costs, or, in the alternative, permitting them to open their default and to file an answer.
The parcel involved is a plot 40 × 100 feet, improved with a one-family house and assessed by the city at $5,000. The owners claim the property to be worth at least...
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