In re Berley Associates Ltd., No. 12-32032; U.S. Bankruptcy Court (DNJ); opinion by Kaplan, U.S.B.J.; filed May 16, 2013. DDS No. 42-6-xxxx [19 pp.]
Debtor Berley Associates Ltd. owned a vacant lot in Morristown. When it failed to pay real estate taxes on the property in 1999, the township conducted a public tax sale. The successful bidder obtained a tax-sale certificate and accompanying lien on the property that was then assigned to defendant Geza Eckert.