Defendant sought relief from a final default judgment of foreclosure of a tax sale certificate, so it could redeem its property. In denying relief, the trial court cited the tax sale certificate's validity, and defendant's failure to ensure its taxes were paid. But, under the Tax Sale Law, an owner need not challenge the tax sale certificate, nor excuse its own past non-payment, before redeeming its property. Defendant presented compelling reasons for its failure to answer the foreclosure complaint; defendant promptly moved to vacate the default judgment; and it was prepared to redeem the property. Based on those exceptional circumstances, the trial court should have exercised its broad equitable power under Rule 4:50-1(f) and granted defendant relief from the judgment. Therefore, the appellate court reversed the trial court's order.