Pine Street Management v. City of East Orange

SMALL, J.T.C.

Pursuant to R. 2:5-l(b) this opinion supplements and amplifies my bench opinion of April 13, 1995, in the above-eaptioned matters. The facts in the case, and the reasons for my determination are more fully described in my bench opinion. Because the argument and determination on the motion took some time, it seemed advisable to summarize the facts and reasoning in a more organized and concise fashion in this opinion. In essence I have held that under the facts in this case, the municipal right to setoff delinquent taxes against tax refunds codified at N.J.S.A. 54:4-134 takes…