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UNIVERSAL C.I.T. CREDIT CORP. v. PARAMUS

90 N.J. Super. 435 (1966)

217 A.2d 905

UNIVERSAL C.I.T. CREDIT CORPORATION, A CORPORATION, PLAINTIFF, v. BOROUGH OF PARAMUS, DEFENDANT.

Superior Court of New Jersey, Law Division.

Decided February 25, 1966.

Attorney(s) appearing for the Case

Mr. Robert B. Silverman argued the cause for plaintiff (Messrs. Green and Lasky, attorneys).

Mr. Charles Rodgers argued the cause for defendant (Messrs. Breslin and Breslin, attorneys).

BOTTER, J.S.C.

Is a distraint for personal property taxes assessed before and after the recording of a chattel mortgage superior to the lien of the chattel mortgage? This is the issue raised by plaintiff's motion for summary judgment.

On January 26, 1962 the taxpayer, Mayflower Plymouth, Inc. (trading as Fletcher Motors, in Paramus, New Jersey) executed a chattel mortgage in favor of plaintiff mortgagee, Universal C.I.T. Credit Corporation. As security for...

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