Arrow Mfg. Co. v. West New York

The twelve appellants, all taxpayers in the Township of West New York, filed appeals of their local property tax assessments for tax years ranging from 1994 through 1997. While the tax appeals were finally resolved by the parties in a manner that called for each of the taxpayers to receive a refund, the Township, in the view of the taxpayers, did not issue the refunds in a timely manner.

The refunds, in round numbers, ranged in amount from more than $25,000 to $680. The great majority of the judgments entered as a result of the settlements were filed in July and August 1997, although one was…