Legal Opinion
Safane v. Cliffside Park Borough
New Jersey Tax Court
Decided November 17, 1982PublishedCited by 7 opinions
1Opinion of the Court
EVERS, J.T.C.
Plaintiffs have moved for an order directing the disposition of a certain fund created as a result of excess tax payments made by 13 condominium owners who are entitled to a refund of such payments but who cannot be located. The Borough of Cliffside Park (borough) claims that the fund should be paid to it while the Treasurer of the State of New Jersey (State) maintains that the monies should be paid to the Treasurer as custodian.
Plaintiffs are a part of a group of 325 condominium owners who lodged tax appeals with the Division of Tax Appeals, which appeals were subsequently…
2Cases cited5 opinions
- STATE BY PARSONS v. Standard Oil Co.Supreme Court of New Jersey · 1950
- STATE BY RICHMAN v. Sperry & Hutchinson Co.Supreme Court of New Jersey · 1956
- STATE BY FURMAN v. Jefferson Lake Sulphur Co.Supreme Court of New Jersey · 1962
- Commonwealth of Pennsylvania v. KervickNew Jersey Superior Court Appellate Division · 1971
- Commonwealth of Penna. v. KervickSupreme Court of New Jersey · 1972
3Cited by7 opinions
- Clymer v. Summit Bancorp.Supreme Court of New Jersey · 2002
- American Express Travel Related Services Co. v. Sidamon-EristoffDistrict Court, D. New Jersey · 2011
- BBB Value Servs., Inc. v. TreasurerNew Jersey Superior Court Appellate Division · 2017
- State v. Chubb Corp.New Jersey Superior Court Appellate Division · 1989
- Weisman v. BrunettiNew Jersey Tax Court · 1993
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