It's the rare occasion that a prior recorded mortgage is held to be inferior to a subsequently recorded mortgage. But that was the ruling by the New Jersey Appellate Division in a decision published on June 17, 2015. Rosenthal & Rosenthal vs. Riker, Danzig, Sherer, Hyland & Peretti, L.L.P., (Docket No. A-2890-13T3 (App. Div. 2015). This...
This post discusses the creation and priority of federal tax liens recorded against real estate in New Jersey that has been sold to a good faith purchaser disclaiming any knowledge of the lien’s existence. A Federal tax lien is not a piece of paper. It is a legal claim to a taxpayer’s property. It arises by operation of law when Federal tax is...
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