The opinion of the court was delivered by D'ANNUNZIO, J.A.D.
The issue is whether a sheriff who sells lands pursuant to a mortgage foreclosure judgment and who executes a sheriff's deed to consummate the sale is responsible for the realty transfer fee (fee) required by N.J.S.A. 46:15-7.
Plaintiff purchased properties as the successful bidder at two foreclosure sales held by defendant as Cumberland County Sheriff. Upon presenting the sheriff's deeds...
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