City of Orange v. Wall Day Realty Co.

The opinion of the court was delivered by

Allcokn, J. A. D.

Given the proposition that unpaid real estate taxes are a first lien upon the land assessed, N. J. S. A. 54:5-6, 9, the prevailing view appears to be that the lien of those taxes as assessed against the entire parcel follows and attaches upon a condemnation award, even though only a portion of the parcel was taken in the condemnation proceeding.1

In discussing the question of the effect of a partial taking upon tax, mortgage and other liens, Nichols states [2 Nichols on Eminent Domain (3 ed. rev. 1976), § 5.74 at 5.197] :

Where there is…