O'Neill v. Township of Washington

EVERS, J.T.C.

(temporarily assigned).

This memorandum constitutes the opinion of the court concerning a motion for summary judgment filed by plaintiff Thomas J. O’Neill, trustee in bankruptcy for Washington Township Racquet Club, Inc. (taxpayer) against defendant Township of Washington (township) seeking a refund from township by reason of tax overpayments plus interest and costs, without right of offset for unpaid taxes for subsequent years. The issue involves the right of a municipality to set off against a tax refund due taxpayer, by an amount due to a taxing district for delinquent taxes.…