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tificate. Prior to 1994, an owner, his heirs, holder of an outstanding tax-lien certificate, mortgagee, occupant or any “other person having an interest in the land” could redeem a tax sale certificate. Since a community asso- ciation with a lien on a unit would have an interest in the land, it would have the right to redeem a tax sale certificate. However, in 1994, the New Jersey legislature amended the statute to remove the “other persons with interest in the land” and limited the right to redeem a tax sale certifi- cate to the owners, his heirs, other tax sale certificate holders, mortgagees and occupants. New Jersey Courts have strictly interpreted this statute and denied the right of condominium associations and judge creditors to redeem a tax sale certificate. See JNH Funding Corp. v. Ayed, docket no. F-008704-14 (Ch. Div. NJ Mar. 21, 2017) (condominium associa- tion) and The Caput Mortuum, LLC v. S & S Crown Services, LTD., 366 N.J. Super. 323 (App. Div. 2004) (judgment creditor). The only way to circumvent this result is for the commu- nity association to either (1) obtain a voluntary assignment of the tax sale certificate and complete the tax sale foreclosure by taking over the tax sale foreclosure as the plaintiff, or (2) becoming the owner of the property prior to the completion of the tax sale foreclosure and redeem as the owner. To become the owner, the community association would need to obtain a deed in lieu of foreclosure from the owner or complete a foreclosure of a community association lien. The New Jersey legislature should

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