DSC of Newark Entersprises, Inc. v. South Plainfield Borough

MENYUK, J.T.C.

This is the court’s decision on plaintiffs motion, which is styled as a motion to enter judgment, but which actually seeks an order directing the defendant to refund to it amounts overpaid as taxes, together with interest and counsel fees. Following the initial oral argument on the motion, the court directed an evidentiary hearing, and post-trial briefs.

I find the following facts. These matters were originally brought as appeals of the local property tax assessments for tax years 2002 through 2006. Each appeal included five adjacent tax parcels.

By way of background, the subject…