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

Summary

The Supreme Court of New Jersey held 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 that no refund be made. The Court reversed the lower court and remanded for a judgment awarding the refund. A dissent argued the condition should be enforced and the municipality keep the money, while a concurrence agreed with the result but emphasized that the condition did not pertain to redemption.