Kanter v. Township of Rockaway

The opinion of the court is delivered by

RODRÍGUEZ, A.A., J.A.D.

The tax sale law, N.J.S.A 54:5-1 to -137(TSL), governs the creation, enforcement and collection of liens on real property to secure the payment of delinquent municipal taxes and assessments. The Legislature has provided several methods to aid municipalities in liquidating delinquent taxes. See Dvorkin v. Dover Tp., 29 N.J. 303, 309-12, 148 A.2d 793 (1959); Michael G. Pellegrino and Ralph P. Allocca, Tax Certificates: A Review of the Tax Sale Law, 26 Seton Hall L.Rev. 1607, 1609-13 (1996). In certain circumstances, a municipality…