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TOWN OF PHILLIPSBURG v. BLOCK

881 A.2d 749 (2005)

380 N.J. Super. 159

TOWN OF PHILLIPSBURG, a Municipal Corporation in the County of Warren and State of New Jersey, Plaintiff-Respondent/Cross-Appellant, v. BLOCK 1508, LOT 12 (142 Mercer Street) assessed to Donald Strebig, Block 1227, Lot 2 (370 Memorial Parkway) assessed to Donald Phelan, Clerk of Superior Court of New Jersey (TSC: assessed to Marie Emery, Inc.), Defendants, and Community Property Resources Corporation, Petitioner/Intervenor-Appellant/Cross-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided September 8, 2005.

Attorney(s) appearing for the Case

William R. Edleston, Phillipsburg, attorney for intervenor-appellant/cross-respondent.

Courter, Kobert & Cohen, Hackettstown, attorneys for respondent/cross-appellant (Lawrence P. Cohen, of counsel; James F. Moscagiuri and Sandy L. Galacio, Jr., on the brief).

Before Judges STERN, WECKER and GRAVES.

The opinion of the court was delivered by

WECKER, J.A.D.

In this appeal, we address the relationship between the Tax Sale Law governing a motion to vacate a final judgment of foreclosure, and Rule 4:50, governing a motion to vacate a final judgment. We conclude that the policies underlying the Tax Sale Law support the orders on appeal, which denied the intervenor's motion to vacate a judgment of foreclosure and its motion for reconsideration.

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