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SUMMIT BANK v. THIEL

740 A.2d 139 (1999)

162 N.J. 51

SUMMIT BANK, Successor By Merger to Ocean National Bank, Plaintiff-Appellant, v. Dennis THIEL and Rose Thiel, husband and wife, and Allied Building Products, Inc., Defendants. In the Matter of R & H Partnership, Respondent.

Supreme Court of New Jersey.

Decided October 28, 1999.

Attorney(s) appearing for the Case

Timothy A. Kalas, Summit, for plaintiff-appellant (Bourne, Noll & Kenyon, attorneys; James R. Ottobre, of counsel; Michael O'B. Boldt, on the briefs).

Lee David Medinets for respondent.

PER CURIAM.

The issue raised in this appeal is whether a real property tax lien constitutes a "lien or encumbrance" within the meaning of N.J.S.A. 2A:61-16. That statute allows a purchaser at a sheriff's sale to be relieved of a bid, before delivery of the deed, if the notice of sale fails to list any lien or encumbrance on the property. A majority in the Appellate Division concluded that a real estate tax lien falls within the scope of the statute and allowed...

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