The respondents failed to pay property taxes on their family farm, leading the appellant township to initiate a tax sale under the Municipal Tax Sales Act.
After tenders were opened but before the tax deed was registered, the respondents offered to pay the full cancellation price.
The municipal treasurer refused, believing she had no discretion to cancel the sale once tenders were opened.
The application judge cancelled the tax sale, finding the treasurer failed to exercise her discretion under s. 12(6) of the Act.
The Court of Appeal dismissed the appeal, confirming that a municipal treasurer retains the discretion to cancel a tax sale at any time up to the registration of the tax deed.