In a tax sale foreclosure appeal, the Appellate Division concluded that the Chancery Division did not err in ultimately dismissing a plaintiff’s suit in light of the U.S. Supreme Court’s recent decision in Tyler v. Hennepin County, which declared a taxing authority’s confiscation of a property owner’s equity a violation of the Fifth Amendment Takings Clause.

The defendant in the case, Alessandro Roberto, owned a mixed-use property in Paterson where he failed to pay his municipal sewer tax bills in 2010 and 2016. The plaintiff, 257-261 20th Avenue Realty, purchased three property tax sale certificates for $606. Eleven years after the last tax sale certificate was purchased, 257-261 commenced a tax sale foreclosure and obtained a final judgment for $32,973.15, according to the opinion.

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