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COMMUNITY INV. CO. v. MAYOR, TP. OF LAKEWOOD

104 N.J. Super. 207 (1969)

249 A.2d 396

COMMUNITY INVESTMENT CO., A PARTNERSHIP, PLAINTIFF-APPELLANT, v. MAYOR AND TOWNSHIP COMMITTEE OF THE TOWNSHIP OF LAKEWOOD, IN THE COUNTY OF OCEAN, AND ARMORY PARMENTIER, TAX COLLECTOR OF THE TOWNSHIP, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided January 24, 1969.

Attorney(s) appearing for the Case

Mr. Harry Dvorken argued the cause for appellant.

Mr. James P. Jeck argued the cause for respondents.

Before Judges SULLIVAN, FOLEY and LEWIS.

PER CURIAM.

This is an in lieu action to determine the validity of tax sale certificates issued to defendant township. Following the close of the pleadings both plaintiff and defendants moved for summary judgment. The trial court denied plaintiff's motion and granted that of defendants. Plaintiff appeals.

The issue is narrow and involves the interpretation of N.J.S.A. 54:5-30.1, which provides:

"Whenever the governing body of a municipality...

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