A.P. Properties v. Rattner 

Plaintiff corporation participated in tax-sale auctions to acquire tax-sale certificates. Defendants bought two parcels of real property less than 48 hours before redemption period expired, thus preventing Plaintiff from obtaining tax deed. Plaintiff sued for unjust enrichment; court dismissed with prejudice for failure to state cause of action. Tax buyer does not have unqualified right to a tax deed, and Defendants' purchase and redemption were a normal incident of, and did not subvert, the statutory process for obtaining tax deed. State public policy favors redemption of tax-delinquent properties. HUTCHINSON and BURKE, concurring.)