Cerame v. Township Committee

The opinion of the court was delivered by

COBURN, J.A.D.

Plaintiff,1 who had recently sold real property in the Township of Middletown, sued in the Special Civil Part2 to cancel an erroneous assessment on that property and to recover excess taxes paid for the years 1996 through 1999. By mistake, the higher assessment intended for an adjoining parcel owned by another had been placed on his parcel. The action was based on the following provision of N.J.S.A. 54:4-54:

Where by mistake an assessment intended for one parcel has been placed upon another, the governing body may cancel the erroneous…