Mary Rose 22, LLC v. Block 270, Lot 14 65 Claremont Ave

CourtNew Jersey Superior Court Appellate Division
DecidedMay 30, 2025
DocketA-1036-23
StatusUnpublished

This text of Mary Rose 22, LLC v. Block 270, Lot 14 65 Claremont Ave (Mary Rose 22, LLC v. Block 270, Lot 14 65 Claremont Ave) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mary Rose 22, LLC v. Block 270, Lot 14 65 Claremont Ave, (N.J. Ct. App. 2025).

Opinion

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-1036-23

MARY ROSE 22, LLC,

Plaintiff-Respondent,

v.

BLOCK 270, LOT 14 65 CLAREMONT AVENUE, TOWNSHIP OF IRVINGTON, STATE OF NEW JERSEY ASSESSED TO: ROSA E. ALVAREZ-LOJA, ALFREDO ALVAREZ and JOSE E. ANGAMARCA,

Defendants-Appellants,

and

BLACKBALL, LLC,

Defendant/Intervenor- Respondent. __________________________

Argued May 13, 2025 – Decided May 30, 2025

Before Judges Susswein, Perez Friscia and Bergman. On appeal from the Superior Court of New Jersey, Chancery Division, Essex County, Docket No. F- 006378-22.

Stephen B. McNally argued the cause for appellants (McNallyLaw, LLC, attorneys; Stephen B. McNally, on the briefs).

Amber J. Monroe argued the cause for respondent Mary Rose 22, LLC (Gary C. Zeitz, LLC, attorneys; Amber J. Monroe and Robin London-Zeitz, on the briefs).

Elliott J. Almanza argued the cause for intervenor- respondent Blackball, LLC (Goldenberg, Mackler, Sayegh, Mintz, Pfeffer, Bonchi & Gill, attorneys; Keith A. Bonchi and Elliott J. Almanza, of counsel and on the briefs).

PER CURIAM

In this tax sale foreclosure, defendants Rosa E. Alvarez-Loja, Alfredo

Alvarez, and Jose E. Angamarca appeal from the Chancery Division's: April 3,

2023 order denying without prejudice their Rule 4:50-1 motion to vacate the

default final judgment entered in favor of plaintiff Mary Rose 22, LLC (Mary

Rose); September 27 order denying intervenor Blackball LLC's motion to

compel and extend discovery; and November 15 order denying defendants'

motion to reconsider the April 3 and September 27 orders. Having reviewed the

record, parties' arguments, and applicable legal principles, we reverse and

remand for further proceedings.

A-1036-23 2 I.

To give context to the issues presented on appeal, we review the governing

statutory framework at the time the trial court entered the final judgment. New

Jersey's Tax Sale Law (TSL), N.J.S.A. 54:5-1 to -137,1 "serves 'as a framework

to facilitate the collection of property taxes.'" In Re Princeton Office Park L.P.

v. Plymouth Park Tax Servs., LLC, 218 N.J. 52, 61 (2014) (quoting Varsolona

v. Breen Cap. Servs. Corp., 180 N.J. 605, 620 (2004)). When a property owner

fails to pay property taxes, the TSL grants the municipal government a

"continuous lien" on the property for the unpaid taxes owed, in addition to any

"penalties and costs of collection." N.J.S.A. 54:5-6. "The [TSL] converts that

lien into a stream of revenue by encouraging the purchase of tax certificates on

tax-dormant properties." In Re Princeton Office Park L.P., 218 N.J. at 62

(quoting Simon v. Cronecker, 189 N.J. 304, 318 (2007)). A tax sale certificate

is created and sold when a municipality "enforce[s] the lien by selling the

property as prescribed by [N.J.S.A. 54:5-19]." Cherokee LCP Land, LLC v.

1 In July 2024, the New Jersey Legislature amended the TSL, L. 2024, c. 39 and included that the "act shall have no effect on any foreclosure action in which a final judgment has been entered prior to the effective date of this act." L. 2024, c. 39 § 11.

A-1036-23 3 City of Linden Plan. Bd., 234 N.J. 403, 415 (2018) (second alteration in original)

(quoting Varsolona, 180 N.J. at 617). "[B]y creating an alternate stream of

revenue for delinquent taxes, and providing for tax foreclosures by private

lienholders, the TSL enables municipalities 'to obtain the payment of . . . taxes

without going into the real estate business.'" 257-261 20th Ave. v. Roberto, 259

N.J. 417, 446 (2025) (quoting Varsolona, 180 N.J. at 618).

While the TSL is remedial legislation to secure the payment of taxes , it

also seeks to "'protect property owners' from forfeiture." BV001 REO Blocker,

LLC v. 53 W. Somerset St. Props., LLC, 467 N.J. Super. 117, 128 (App. Div.

2021) (quoting Simon, 189 N.J. at 322 n.10); see also N.J.S.A. 54:5-85.

"Significantly, although the [TSL's] main aim 'is to encourage the purchase of

tax certificates, another important purpose is to give the property owner the

opportunity to redeem the certificate and reclaim [their] land.'" BV001 REO

Blocker, LLC, 467 N.J. Super. at 128 (quoting Simon, 189 N.J. at 319).

N.J.S.A. 54:5-86(a) (2023) authorized a private tax sale certificate holder

to file a foreclosure complaint two years after the sale of a tax sale certificate.

An exception to the two-year tax sale foreclosure waiting period existed under

N.J.S.A. 54:5-86(b) (2023). The exception provided that "[a]ny person holding

a tax sale certificate on a property that me[t] the definition of abandoned

A-1036-23 4 property" under the Abandoned Property Rehabilitation Act (APRA), N.J.S.A.

55:19-78 to -107, "either at the time of the tax sale or thereafter," was permitted

to file an action at any time "demanding that the right of redemption on such

property be barred" under the TSL "or the In Rem Tax Foreclosure Act [ (the

Act), N.J.S.A. 54:5-104.29 to -104.75]." N.J.S.A. 54:5-86(b). Specifically, the

Act allows "any municipality or abandoned property certificate holder" to bring

an action in rem "to bar rights of redemption." N.J.S.A. 54:5-104.32.

N.J.S.A. 54:5-86(b) stated that the tax sale certificate holder must provide

with its filing a "certification by the public officer or the tax collector that the

property is abandoned . . . pursuant to" N.J.S.A. 55:19-83(d). If the tax sale

certificate holder failed to obtain a certification of abandonment from a public

officer or tax collector, "the certificate holder" was permitted to submit "to the

court evidence that the property [wa]s abandoned, accompanied by a report and

sworn statement by an individual holding appropriate licensure or professional

qualifications" for the court to "determine whether the property me[t] the

definition of abandoned property." Ibid. Under APRA, a property may be

deemed abandoned if it "has not been legally occupied for a period of six

months" and satisfies one of four additional criteria:

a. The property is in need of rehabilitation in the reasonable judgment of the public officer, and no

A-1036-23 5 rehabilitation has taken place during that six-month period;

b. Construction was initiated on the property and was discontinued prior to completion, leaving the building unsuitable for occupancy, and no construction has taken place for at least six months as of the date of a determination by the public officer pursuant to this section;

c. At least one installment of property tax remains unpaid . . . ; or

d. The property has been determined to be a nuisance by the public officer in accordance with . . . [N.J.S.A. 55:19-82].

[N.J.S.A. 55:19-81.]

Pursuant to N.J.S.A. 55:19-81(d), a property may be found to be a

nuisance if:

a. The property has been found to be unfit for human habitation, occupancy or use pursuant to . . . [N.J.S.A. 40:48-2.3];

b. The condition and vacancy of the property materially increases the risk of fire to the property and adjacent properties;

c.

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