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

Plaintiff DSC of Newark Enterprises, Inc. appeals from an order of the Tax Court denying its motion to establish the amount of refund due from defendant South Plainfield Borough as a result *508of judgments entered by the Tax Court reducing the local property tax assessments for plaintiff for the tax years 1994, 1995 and 1996.

There is no dispute as to the gross amount of refunds due plaintiff from the Borough. The issue on appeal involves the amount of a claimed delinquency in sewer payments due from plaintiff to defendant which the Borough has applied against ordered tax refunds pursuant to…