Henry Dvorkin and Esther Dvorkin, Plaintiffs-Appellants v. Township of Dover, a Municipal Corporation of the State…

Summary

The Supreme Court of New Jersey reversed the lower court and remanded the case, holding that an assignee of a tax‑sale certificate purchased under N.J.S.A. 54:5‑114.2 is entitled to a refund of the full bid amount when the property is later redeemed, despite the township's condition barring any refund. The Court based its decision on statutory purpose and legislative intent, and found the township's condition ultra vires.