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ARROW MFG. CO. v. WEST NEW YORK

19 N.J. Tax 200 (2000)

ARROW MFG. CO., PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. CHRISTINE T. BANOFF, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. MORTON ENOWITZ, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. F. CORDILEONE, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. JEROME MOSS, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. JOSEPH CARAM, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. MICKJAC, INC., PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. BERTHA SNEIDER, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. MILAGROS ITURRIAGA, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. ANTONIO & OLGA PELAEZ, PLAINTIFFS-APPELLANTS, v. WEST NEW YORK, DEFENDANT-RESPONDENT. J & G PODESTA, PLAINTIFF-APPELLANT, v. WEST NEW YORK, DEFENDANT-RESPONDENT. B. HERNANDEZ, ET AL., PLAINTIFFS-APPELLANTS, v. WEST NEW YORK, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided November 21, 2000.

Attorney(s) appearing for the Case

Richard B. Nashel, argued the cause for appellants (Nashel & Nashel, attorneys; Mr. Nashel, of counsel; Mr. Nashel and Louise Conde Reo, on the brief).

Joseph R. Mariniello, argued the cause for respondent.

Before Judges HAVEY and WEFING.

PER CURIAM.

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...

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