JC Trapper, L.L.C. v. City of Jersey City

The opinion of the court was delivered by

BRAITHWAITE, J.A.D.

Plaintiff JC Trapper, L.L.C., filed suit to recover of Jersey City (the “City”) on property owned by the City. The taxes paid covered the period from 1988 through part of 1999. Plaintiffs claim was made pursuant to N.J.S.A. 54:4-54, which provides in relevant part as follows:

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…