Propark America New York, LLC v. City of Hoboken

BRENNAN, J.T.C.

Plaintiffs move for summary judgment seeking a refund plus interest of overpaid municipal parking taxes paid to defendant, City of Hoboken (“City”). Defendant opposes Plaintiffs’ motion and has filed a cross-motion for summary judgment seeking a determination that overpayments of the City’s municipal parking taxes are non-refundable.

For the reasons set forth below, the court denies the Plaintiffs’ motion for summary judgment and grants the City’s cross-motion *567for summary judgment. The court finds that no refund is due for the overpayment of the municipal parking tax.

I.…