Cancellation by Order of Court is?

• A. Owners, mortgagee or interested parties may apply for cancellation.
• B. Only the municipality may apply.
• C. Only the purchaser may apply.
• D. No petition is allowed.

Answer: (A)

Cancellation by Order of Court is a judicial remedy that lets someone with a direct interest in a property seek the court’s intervention to undo a tax action—such as an improper assessment, a tax lien, or a tax sale—when there are valid grounds. The petitioners can include the property owner, a mortgagee, or any other interested party affected by the tax action. The court can issue an order canceling the action or correcting the recording. This reflects why those with a stake in the property are the ones who may apply, rather than it being limited to the municipality or to the purchaser; petitions are indeed allowed for eligible interested parties.