Search Rutgers Law Library N.J. Court Opinions

1 303 Inc. v. CITY OF NORTH WILDWOOD -- rank: 1000

... single * line item for the tax years 2000 through 2002. N.J.S.A 54:51A-7. The defendant has conceded to the voiding of the 2001 ... units as a single line item a correctable error under N.J.S.A. 54:51A-7? I find that it was not. I find that after ... plaintiff might be entitled to correction of errors relief under N.J.S.A. 54:51A-7 to void the assessment of the property as a single ... in response to a correction of errors complaint filed under N.J.S.A. 54:51A-7, the authority for that consent was not N.J.S.A. 54:51A-7 but N.J.S.A. 54:4-54. Accordingly, the ... the three year period for the correction of errors statute, N.J.S.A. 54:51A-7, it is not a correctable error. II. In its ...

docket:	06470-03
court:
decided:	2004-06-11
status:
citation:	21 N.J. Tax 376
Document Size:	42671

2 Town of Phillipsburg v. ME Realty, LLC -- rank: 984

... Phillipsburg filed its complaint on April 14, 2010, pursuant to N.J.S.A. 54:51A-7 (“correction of errors”) 1 , alleging that the assessment levied ... e) is not warranted under the present facts. 1 See N.J.S.A. 54:51A-7 and R. 8:4-1. “Complaints to correct errors in accordance with N.J.S.A. 54:51A-7 may be filed at any time during the tax year ...

docket:	12362-10
court:
decided:	2010-04-14
status:
citation:
Document Size:	100909

3 Joseph Zecca v. Township of Montclair -- rank: 884

... judgment. By way of complaint, plaintiff seeks relief pursuant to N.J.S.A. 54:51A-7 for the 2007 tax year to correct an alleged error ... undisputed and that the controversy lies within the interpretation of N.J.S.A. 54:51A-7, “Correction of errors”. Joseph Zecca (“plaintiff”) owns income ... Complaint against the township in the Tax Court pursuant to N.J.S.A. 54:51A-7 seeking relief for the 2007 tax year which states, in ... plaintiff argues that he is entitled to relief under both N.J.S.A. 54:51A-7 and Hovbilt, Ins. v. Township of Howell , 138 N.J ... or specify any error that would be correctable pursuant to N.J.S.A. 54:51A-7. The 2007 tax assessment for the Property was $661,400 ... matters of valuation involving an assessor’s opinion or judgment. [ N.J.S.A. 54:51A-7.] By the statute’s plain meaning, “the facts ...

docket:	06914-10
court:	NJ Tax Court
decided:	2013-08-26
status:	unpublished
citation:
Document Size:	34624

4 HOVBILT, INC. V. TOWNSHIP OF HOWELL -- rank: 865

... appeal addresses the scope of the Correction of Errors Statute, N.J.S.A. 54:51A-7. That statute provides, in part, that the Tax Court may ... we consider the scope of the Correction of Errors statute, N.J.S.A. 54:51A-7. The specific error in issue arises from the misplacing by ... alleging a correctable error under the Correction of Errors statute, N.J.S.A. 54:51A-7. That statute provides in part that the Tax Court may ... deny the complaint as it may deem necessary or proper. [ N.J.S.A. 54:51A-7.] ����Most of the cases that have considered the Correction of ... i.e. , clerical or administrative mistakes or errors." Ibid. (quoting N.J.S.A. 54:51A-7 unless the erroneous area results from a transpositional or typographical ... the appeal procedure authorized by the Correction of Errors statute, N.J.S.A. 54:51A-7. On the one hand, the standard procedure for appealing ...

docket:	a-9-94
court:	njsupreme
decided:	1994-12-22
status:
citation:	138 N.J. 598
Document Size:	85094

5 /usr/local/share/www/libweb/collections/courts/tax/008351-2017opn.opn.html -- rank: 865

... new count for relief under the Correction of Errors statute, N.J.S.A. 54:51A-7. 1 For the reasons set forth below, the court grants ... a count for relief under the Correction of Errors statute, N.J.S.A. 54:51A-7, and to compel discovery from defendant. On December 13, 2017 ... a count for relief under the Correction of Errors statute, N.J.S.A. 54:51A-7. The Correction of Errors statute stands as a marked departure ... matters of valuation involving an assessor's opinion or judgment. [N.J.S.A. 54:51A-7.] Historically, the Tax Court endorsed a narrow interpretation of the ... of the statute, observing that in enacting the revisions to N.J.S.A. 54:51A-7, the Legislature’s “only express qualification of the judiciary� ... the Court introduced a two-prong test for relief under N.J.S.A. 54:51A-7. First, the alleged mistake in assessment must be “ ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44209

6 /usr/local/share/www/libweb/collections/courts/tax/18815-12.opn.html -- rank: 862

... concluded that N.J.S.A. 54:4-54 and N.J.S.A. 54:51A-7 must be read together, “[s]ince both correction-of ... A. 54:4-54 or in the Tax Court under N.J.S.A. 54:51A-7, is governed by the three-year limitations period contained in ... complaint under N.J.S.A. 54:4-54 or N.J.S.A. 54:51A-7, the Court may only grant a refund for the taxes ... wit that N.J.S.A. 54:4-54 and N.J.S.A. 54:51A-7 should be read together. See Cerame , supra , 349 N.J ... look at what the statutes do include . To that end, N.J.S.A. 54:51A-7 addresses typographical errors, errors in transposing, or mistakes in tax ... do cover , the differences between the two statutes become apparent. N.J.S.A. 54:51A-7 seeks to correct errors that are mechanical in nature ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	100007

7 /usr/local/share/www/libweb/collections/courts/tax/16630-11.opn.html -- rank: 812

... s request for relief under the Correction of Errors statute, N.J.S.A. 54:51A-7. For the reasons explained more fully below, plaintiff’s motion ... this court seeking relief under the Correction of Errors statute, N.J.S.A. 54:51A-7. The Complaint alleges that the facts constituting the error or ... matters of valuation involving an assessor’s opinion or judgment. [ N.J.S.A. 54:51A-7.] The Supreme Court defined the scope of the Correction of ... which was intended by the Legislature to be corrected under N.J.S.A. 54:51A-7, the correction of errors statute. [ Id. at 147.] Finally, in ... order for the court to change an assessment pursuant to N.J.S.A. 54:51A-7, the taxpayer must demonstrate that in the absence of the ... 1, 2010. This is not a rational way to apply N.J.S.A. 54:51A-7. In addition, the court cannot readily calculate the correct ...

docket:	16630-11
court:	NJ Tax Court
decided:	2012-10-19
status:	unpublished
citation:
Document Size:	39120

8 /usr/local/share/www/libweb/collections/courts/tax/013521-17opn.opn.html -- rank: 812

... with the Tax Court under the Correction of Errors statute, N.J.S.A. 54:51A-7. The matter proceeded to trial on May 15, 2018. After ... matters of valuation involving an assessor's opinion or judgment. [N.J.S.A. 54:51A-7.] 4 In 1979, a number of substantive changes were made ... of the statute, observing that in enacting the revisions to N.J.S.A. 54:51A-7, the Legislature’s “only express qualification of the judiciary� ... The Court introduced a two-prong test for relief under N.J.S.A. 54:51A-7. First, the alleged mistake in assessment must be “indisputable ... computing a tax assessment, the error is not correctable under N.J.S.A. 54:51A-7. See 303, Inc., 21 N.J. Tax at 387 . 6 ... proven the existence of a correctable error warranting relief under N.J.S.A. 54:51A-7. III. Conclusion The error alleged in plaintiff’s Complaint ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	18732

9 MICHAEL T. CERAME v. TOWNSHIP COMMITTEE TOWNSHIP OF MIDDLETOWN -- rank: 750

... mention a significant statute on which it now relies; namely, N.J.S.A. 54:51A-7, which reads as follows: ������������The tax court may, upon the ... body asking for relief under See footnote 3 3 and N.J.S.A. 54:51A-7 (quoted above). Under both statutes, "mistakes" do not include assessments ... county board. [ Farmingdale , supra , 55 N.J. at 110.] ����Respecting N.J.S.A. 54:51A-7, the Court put it this way: ������������Accordingly, we hold that ... Acting in 1979, it achieved that result, not by amending N.J.S.A. 54:51A-7. Hovbilt , 138 N.J. at 604. The Court described the ... would be inconsistent with the obvious legislative intent, expressed in N.J.S.A. 54:51A-7, to place a time limit on such actions. We do ... A. 54:4-54 or in the Tax Court under N.J.S.A. 54:51A-7, is governed by the three-year limitations period contained ...

docket:	a5364-00
court:	njappellate
decided:	2002-04-03
status:	published
citation:	349 N.J. Super. 486
Document Size:	27316

10 City of Port Republic v. Virgilio Brusco -- rank: 728

... T.C. This is a local property tax matter involving N.J.S.A. 54:51A-7, the correction of errors statute. The municipality filed a complaint ... municipality seeks a judgment correcting the assessment in accordance with N.J.S.A. 54:51A-7 so that the assessment for 1996 will be as follows ... complaint and the affidavit are in the format required by N.J.S.A. 54:51A-7. There appears to be no good reason why the taxpayer ... which was intended by the Legislature to be corrected under N.J.S.A. 54:51A-7, the correction of errors statute. I write to make these ... comments on the nature of errors to be corrected under N.J.S.A. 54:51A-7; to indicate what I believe to be correctable errors in ... have been entered in the Tax Court correcting errors under N.J.S.A. 54:51A-7, but there have been many, many judgments entered by ...

docket:	06885-96
court:
decided:	1996-10-30
status:
citation:	16 N.J. Tax 143
Document Size:	29702

11 WESTFIELD HALL, INC. v. SCOTCH PLAINS TOWNSHIP -- rank: 712

... to N.J.S.A. 54:4-3.6 and N.J.S.A. 54:51A-7, respectively. In response, the Township filed this Motion to Dismiss ... review of certain assessments to the Tax Court) …or N.J.S.A. 54:51A-7 (complaint for correction of error), no action to review a ... matters of valuation involving an assessor’s opinion or judgment. [ N.J.S.A. 54:51A-7 (emphasis added).] The purpose of this statute pertaining to mistaken ... is therefore excluded from the Correction of Errors statute. See N.J.S.A. 54:51A-7; Hovbilt, 138 N.J. at 617 - 18; H.G.K ...

docket:	000322-21
court:	NJ Superior Court Appellate Division
decided:	2022-04-07
status:	Unpublished
citation:
Document Size:	24224

12 The Sentinel Publishing Co. v. Borough of Lake Como et al. -- rank: 706

... relief is not available under the Correction of Errors statute, N.J.S.A. 54:51A-7. For the reasons stated below the court finds that the ... 2013 tax year on the CIS was a mistake. 3 N.J.S.A. 54:51A-7 requires that a Correction of Errors complaint “shall set ... Borough’s unopposed contentions that the Corrections of Errors law, N.J.S.A. 54:51A-7, does not allow the court to consider the merits of ...

docket:	15556-14
court:	NJ Tax Court
decided:	2015-02-12
status:	unpublished
citation:
Document Size:	39261

13 WILLIAM L. COLLINS v. BOROUGH OF CRESSKILL -- rank: 696

... CURIAM This appeal arises under the Correction of Errors statute, N.J.S.A. 54:51A-7. Plaintiff William L. Collins 1998 Trust appeals from the Tax ... filed a complaint for correction of the error pursuant to N.J.S.A. 54:51A-7. The relief it sought was to change the assessment to ... 366 , 378 (1995)). The Trust filed the present action under N.J.S.A. 54:51A-7, which provides as follows: The tax court may, upon the ... to the Trust, at least on the question of whether N.J.S.A. 54:51A-7 applied, was an error. We reverse and remand the matter to the Tax Court to apply N.J.S.A. 54:51A-7 to the appropriate tax years in connection with the Trust ... determination that the Trust was not entitled to relief under N.J.S.A. 54:51A-7. This archive is a service of Rutgers School of ...

docket:	a0144-12
court:	NJ Superior Court Appellate Division
decided:	2013-04-30
status:	unpublished
citation:
Document Size:	25190

14 JC TRAPPER, LLC, Plaintiff v. OPINION CITY OF JERSEY CITY, -- rank: 596

... assessment” by a tax assessor which can be corrected under N.J.S.A. 54:51A-7 (which contains a three year statute of limitations) but � ...

docket:	01816-00
court:
decided:	2001-02-22
status:
citation:	19 N.J. Tax 421
Document Size:	57431

15 /usr/local/share/www/libweb/collections/courts/appellate/004383-20.opn.html -- rank: 562

... 2014 Complaint was filed under the Correction of Errors statute, N.J.S.A. 54:51A-7, charging that the 2013 tax year local property tax assessment ... transposing or mistake for which the Correction of Errors statute, N.J.S.A. 54:51A-7, is applicable. On May 3, 2016, the court heard oral ...

docket:	004383-20
court:	NJ Tax Court
decided:	2016-12-22
status:	unpublished
citation:
Document Size:	54016