SAFANE v. CLIFFSIDE PARK BOROUGH


5 N.J. Tax 82 (1982)

LYDIA SAFANE, ET ALS., CHARLES AND MARY MONTAG, ET ALS., PLAINTIFFS, v. CLIFFSIDE PARK BOROUGH, DEFENDANT.

Tax Court of New Jersey.

November 17, 1982.


Attorney(s) appearing for the Case

Richard B. Nashel for plaintiffs (Nashel and Nashel, attorneys).

William C. Rindone, Jr. for defendant (Liebowitz, Liebowitz & Clark, attorneys).

Robert Krenkowitz, Deputy Attorney General for State of New Jersey (Irwin I. Kimmelman, Attorney General, attorney).


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...

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