257-261 20TH AVENUE REALTY, LLC, Plaintiff-Appellant,
v.
Alessandro ROBERTO, Defendant-Respondent, and
Fanny Roberto, Wife of Alessandro Roberto, Keller Depken Fuel Oil Company Inc., a/k/a HOP Energy LLC, and Midland Funding LLC, Defendants.
Superior Court of New Jersey, Appellate Division.https://leagle.com/images/logo.png
Argued October 17, 2023.
Decided December 4, 2023.
Attorney(s) appearing for the Case
Elliott J. Almanza argued the cause for appellant (Goldenberg, Mackler, Sayegh, Mintz, Pfeffer, Bonchi & Gill, attorneys; Keith A. Bonchi , Atlantic City, of counsel and on the briefs; Elliott J. Almanza, on the briefs).
Glenn R. Reiser , Hackensack, argued the cause for respondent (Shapiro Croland Reiser Apfel & Di Iorio, LLP, attorneys; Glenn R. Reiser, of counsel and on the briefs; Ilan Danon , on the briefs).
Adam D. Greenberg argued the cause for amicus curiae National Tax Lien Association, Inc. (Law Offices of Honig & Greenberg, LLC, and Gary C. Zeitz, LLC, attorneys; Adam D. Greenberg, Voorhees, and Robin London-Zeitz, Cherry Hill, on the brief).
Maryann Flanigan Sutherland argued the cause for amicus curiae Legal Services of New Jersey (Legal Services of New Jersey, attorneys; Dawn K. Miller, Maryann Flanigan Sutherland, Robert Casagrand, Wayne, David McMillin, Rebecca Schore, Newark, and Jeremy Silberman, on the brief).
Frank G. Marshall, Jr., Associate General Counsel, argued the cause for amicus curiae New Jersey State League of Municipalities (New Jersey State League of Municipalities, attorneys; Frank G. Marshall, Jr., on the brief).
David J. Deerson (Pacific Legal Foundation) of the California bar, admitted pro hac vice, argued the cause for amicus curiae Pacific Legal Foundation (Christina M. Martin (Pacific Legal Foundation) of the Washington, Oregon, and Florida bars, admitted pro hac vice, David J. Deerson, and Jonathan M. Houghton, attorneys; Christina M. Martin, David J. Deerson, and Jonathan M. Houghton, on the brief).
Before Judges Sumners, Smith and Perez Friscia.
The opinion of the court was delivered by
PEREZ FRISCIA, J.S.C. (temporarily assigned).
In this tax sale foreclosure appeal, we address whether the United States Supreme Court's recent decision in Tyler v. Hennepin County, 598 U.S. 631, 143 S.Ct. 1369, 215 L.Ed.2d 564 (2023), which declared a taxing authority's confiscation...
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