New Jersey Statutes Title 55. Tenement Houses and Public Housing 55 § 19-59

Once a final judgment barring the right of redemption with respect to a property on the list of abandoned properties has been recorded, no court shall reopen such judgment at any time except on the grounds of lack of jurisdiction or fraud in the conduct of the action;  in any such proceeding, the provisions of P.L.1996, c. 62 (C. 55:19-20 et al.) shall be construed liberally in favor of the purchaser, assignee or transferee of the tax sale certificate.