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PROPARK AMERICA v. CITY OF HOBOKEN

DOCKET NO.: 007721-2011

27 N.J. Tax 565 (2014)

PROPARK AMERICA NEW YORK, LLC AND BLOCK 255, LLC, PLAINTIFF, v. CITY OF HOBOKEN, DEFENDANT.

Tax Court of New Jersey.

DECIDED: January 6, 2014.

Attorney(s) appearing for the Case

Joseph Norcia for plaintiffs (Waters, McPherson, McNeill P.C., attorneys).

Joseph Daly for defendant (Wiener Lesniak LLP, attorneys).

BRENNAN, J.T.C.

Plaintiffs move for summary judgment seeking a refund plus interest of overpaid municipal parking taxes paid to defendant, City of Hoboken ("City"). Defendant opposes Plaintiffs' motion and has filed a cross-motion for summary judgment seeking a determination that overpayments of the City's municipal parking taxes are non-refundable.

For the reasons set forth below, the court denies the Plaintiffs' motion for summary judgment and grants the...

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