Township of Middletown v. Simon
Supreme Court of New Jersey
1Opinion of the Court
Justice WALLACE, JR.,
delivered the opinion of the Court.
In 1929, the owners of land adjacent to Shadow Lake in Middletown Township subdivided the land into fifty-six numbered residential lots and one unnumbered lake-front lot labeled “Park.” The subdivision map was presented to the Township and recorded in 1932. Many years later, the Park lot was assessed as a separate lot for tax purposes. Because the owners of the Park lot were unknown, taxes on the lot were not paid. Subsequently, the Township sold several tax sale certificates on the lot. A purchaser of a tax sale certificate successfully…
2Cases cited16 opinions
- County of Morris v. FauverSupreme Court of New Jersey · 1998
- O'MALLEY v. Department of EnergySupreme Court of New Jersey · 1987
- Sacharow v. SacharowSupreme Court of New Jersey · 2003
- Highway Holding Co. v. Yara Engineering Corp.Supreme Court of New Jersey · 1956
- Englewood Cliffs v. Estate of AllisonNew Jersey Superior Court Appellate Division · 1961
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