Grasso v. Deiter

• Decision Date: 04 February 1974
• Citation: 126 N.J.Super. 365,314 A.2d 608
• Parties: Michael GRASSO et al., Plaintiffs-Appellants, v. John DEITER, his heirs, devisees and personal representatives, and his, their or any of their successors in right, title and interest, and State of New Jersey, Defendants-Respondents.
• Court: New Jersey Superior Court — Appellate Division

Page 365

126 N.J.Super. 365

314 A.2d 608

Michael GRASSO et al., Plaintiffs-Appellants, v. John DEITER, his heirs, devisees and personal

representatives, and his, their or any of their

successors in right, title and interest,

and State of New Jersey,

Defendants-Respondents.

Superior Court of New Jersey,

Appellate Division.

Submitted Jan. 22, 1974.

Decided Feb. 4, 1974.

Franklin & Keck, Bricktown, for plaintiffs-appellants.

George F. Kugler, Jr., Atty. Gen., for defendant-respondent State of New Jersey (Kenneth M. Olex, Deputy Atty. Gen., of counsel and on the brief).

Respondent Deiter did not file a brief.

Before Judges HALPERN, MATTHEWS and BISCHOFF.

PER CURIAM.

Plaintiffs appeal from a judgment dismissing their tax sale foreclosure action. In 1935 the Borough of Beachwood sold Lots 53, 54, 55 and 56 in Block M34 for unpaid taxes to Idelle Patterson and delivered to her the tax sale certificates. She owned fee title to other lands in the same block. Late in the 1930's Idelle Patterson caused certain structures to be erected on the lands covered by the tax sale certificates and used the structures in conjunction with buildings erected on the adjoining lands she owned in fee. In 1951 she conveyed title to the lands owned by her in fee and assigned the tax sale certificates to the lands in question to the Porters who, in turn, conveyed the fee and assigned the tax sale certificates to plaintiffs in 1972. The buildings erected on the lands covered by the tax sale certificates have continued to be used in conjunction with the buildings erected on the land to which plaintiffs hold title in fee. Taxes on the lands covered by the tax sale certificates have been paid since 1935.

Plaintiffs filed a complaint to foreclose the tax sale certificates on April 12, 1973. Thereafter, default was entered against all defendants and plaintiffs sought an order fixing the time, place and amount for redemption. The standing master refused to enter such an order and, instead, entered an order dismissing the complaint for failure of plaintiffs to foreclose the tax sale certificates before the expiration of 20 years from the date of sale, citing N.J.S.A. 54:5--79.

Plaintiffs appeal, contending the 20-year limitation does not apply to them for they entered into 'actual possession of the land purchased.' The statute reads, in applicable part, as follows:

The title of a purchaser at a sale shall cease and determine and the certificate of sale shall be void at the expiration of 20 years from the date of the sale, unless the purchaser, his heirs or assigns shall, before the expiration of that term, enter into actual possession of the land purchased * * *.

In the case of Brewer v. Porch, 53 N.J. 167, 249 A.2d 388 (1969), the Supreme Court was concerned with whether or not the right to redeem lands sold for taxes was barred when a purchaser of a tax sale certificate entered into possession and remained in possession for more than 20 years, pursuant to N.J.S.A. 54:5--78. That statute provides:

If there shall be no redemption within the term limited by the notice provided in section 54:5--77 of this title, or if there shall be no redemption Within twenty...