PRINCETON OFFICE v. PLYMOUTH PARK

A-107 September Term 2011, 069521

93 A.3d 332 (2014)

218 N.J. 52

In re PRINCETON OFFICE PARK, LP, Plaintiff-Respondent, v. PLYMOUTH PARK TAX SERVICES, LLC, Defendant-Appellant.

Supreme Court of New Jersey.

Decided June 25, 2014.

Reargued February 3, 2014.


Attorney(s) appearing for the Case

Stephen B. McNally argued the cause for appellant (McNally & Associates, attorneys; Lauren Busche , Sparta, of counsel).

Lawrence S. Berger argued the cause for respondent (Berger & Bornstein and Norris McLaughlin & Marcus, attorneys; Mr. Berger and Morris S. Bauer , Bridgewater, of counsel; Mr. Berger, Mr. Bauer, and Robert A. Bornstein , Morristown, on the briefs).

Keith A. Bonchi , Atlantic City, argued the cause for amici curiae New Jersey State League of Municipalities, Tax Collectors and Treasurers Association of New Jersey, Township of Lawrence, and Northeast Regional Tax Collectors and Treasurers Association (Goldenberg, Mackler, Sayegh, Mintz, Pfeffer, Bonchi & Gil, attorneys; Mr. Bonchi and Rachelle J. Armbruster , on the briefs).

Adam D. Greenberg , Voorhees, argued the cause for amicus curiae National Tax Lien Association, Inc. (Honig & Greenberg and Taylor and Keyser, attorneys; Mr. Greenberg and Robert W. Keyser , on the brief).


Justice PATTERSON delivered the opinion of the Court.

In this case, the Court considers a question of law certified by the United States Court of Appeals for the Third Circuit pursuant to Rule 2:12A-1. The Third Circuit's inquiry is whether, under New Jersey law, a tax sale certificate purchaser holds a tax lien. Construing the plain language of several provisions of the Tax Sale Law, N.J.S.A. 54:5-1 to -137, in accordance with the statute's purpose...

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