The defendant municipality moved for summary judgment dismissing a claim arising from a municipal tax sale in which the plaintiff’s tender bids were unsuccessful.
The plaintiff alleged that higher bids were invalid because the envelopes did not contain the words “tax sale”, the tenders used an outdated form number, and the municipality altered the prescribed tender form.
The court held that the envelopes sufficiently indicated a tax sale, the use of “Form 8” rather than “Form 7” was an insignificant irregularity where the substance of the form was identical, and added headings did not affect the substance of the prescribed form.
Applying the summary judgment framework and statutory interpretation principles, the court found the tax sale complied with the governing regulation and raised no genuine issue requiring a trial.
Summary judgment was granted dismissing the claim.