In Re Princeton Office Park v. Plymouth Park Tax Services (069521)

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 *56Sale Law, N.J.S.A. 54:5-1 to -137, in accordance with the statute’s purpose to promote the sale of tax sale certificates as a source of municipal revenue, we hold that the purchaser of a tax sale certificate possesses a tax lien on the encumbered property. Accordingly, we…