Tax Court: Scott Dickerson v. Town of Dover,Docket Nos. 005403- 2010; 004187-2011; 008887-2012; opinion by Bianco, J.T.C., decided March 30, 2020. For plaintiff – Joseph G. Buro (Zipp & Tannenbaum, LLC, attorneys); for defendant – David C. Pennella (Law office of David C. Pennella, attorneys).
Held: The Saturday, June 1, 2019 deadline for defendant to remit the refund payment to plaintiff without interest cannot be extended to Monday, June 3, 2019 pursuant to R. 1:3-1, N.J.S.A. 36:1-1, or equitable principles, given that the Saturday, June 1, 2019 deadline was not a court-ordered payment date, but rather a contractual deadline negotiated between the parties and set forth in the Stipulation of Settlement.