54:4-54 - Correction of errors; assessment against or payment on wrong property; refund - New Jersey Statutes

54:4-54.  Correction of errors;  assessment against or payment on wrong property;  refund
    Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, the governing body of the taxing district or county board of taxation may order and cause the tax record to be corrected and  if the tax has been twice paid the governing body of the taxing district shall  refund the excessive payment without interest.  Where by mistake an assessment  intended for one parcel has been placed upon another, the governing body may  cancel the erroneous assessment, return without interest any money paid by one  not the owner of the parcel intended to be assessed, and enter upon the record  the assessment and tax against the proper parcel, after a hearing upon five  days' notice to the owner.  Where one person has by mistake paid the tax on the  property of another supposing it to be his own, the governing body after a  hearing, on five days' notice to the owner, may return the money paid in error  without interest and restore the record of the assessment and tax against the  property in the name of the true owner, provided the lien of the tax has not  expired and no transfer or encumbrance has been put on record against the  property since the date of the payment in error.  No assessment of real or  personal property shall be considered invalid because listed or assessed in the  name of one not the owner thereof, or because erroneously classed as the land  of an unknown or nonresident owner.