Middletown v. P G Enterprises Ltd. Part.

The matters before the court concern the motion as amended of the named defendant P G Enterprises Limited Partnership (Enterprises) to open the judgment and to dismiss the entire action, as well as the motion of the defendant encumbrancer SKW Real Estate Limited Partnership (Limited) to be substituted as the party plaintiff. This is a case of first impression, the issues raised by the motion to dismiss apparently not having been the subject of any previous appellate or trial court ruling.

This is a tax foreclosure action brought by the named plaintiff, the city of Middletown (city), and the…