54:51A-7 - Correction of errors - New Jersey Statutes

54:51A-7.  Correction of errors
    The tax court may, upon the filing of a complaint at any time during the tax  year or within the next 3 tax years thereafter, by a property owner, a municipality or a county board of taxation, enter judgment to correct typographical errors, errors in transposing, and mistakes in tax assessments, provided that such complaint shall set forth the facts causing and constituting  the error or errors and mistake or mistakes, or either thereof sought to be  corrected and that such facts be verified by affidavits submitted by the  plaintiff.  The tax court shall not consider under this section any complaint  relating to matters of valuation involving an assessor's opinion or judgment.   Any complaint so submitted shall contain a certification that a copy of the  complaint and all exhibits thereto have been filed with the county board, and  served upon the property owner or the municipality, or both, as may be  appropriate in the case of each plaintiff. Any party required to receive a  copy of the complaint pursuant to this section may file an answer to the  complaint with the tax court pursuant to rules of court.  The tax court may  require further proof and grant or deny the complaint as it may deem necessary  or proper.

     L.1983, c. 45, s. 54:51A-7, eff. Jan. 28, 1983.