Hernandez v. West New York

KAHN, J.T.C.

Taxpayers filed motions seeking monetary relief against defendant municipality in the nature of legal costs and fees caused by the necessity of filing applications to compel tax refunds. In some of the applications, taxpayers also seek an award of interest on refunds claimed to be unduly delayed.

These applications mainly involve tax years 1997 and 1998, and a few involve tax years 1995 and 1996. This decision only relates to taxpayers’ applications for the aforementioned relief in tax year 1998, wherein the relevant judgments that resulted in refunds were entered by the Hudson…