Legal Opinion
Hovbilt, Inc. v. Township of Howell
Supreme Court of New Jersey
Decided December 22, 1994PublishedCited by 32 opinions
1Opinion of the Court
The opinion of the Court was delivered by
STEIN, J.
This appeal requires that 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 the Howell Township tax assessor’s office of the farmland-assessment application filed by Hovbilt, Inc. (Hovbilt), resulting in a higher property tax *601assessment than would have been imposed if the property had been assessed as farmland.
The Tax Court, in an unreported opinion, held that the error was not correctable under the statute. A divided panel of the Appellate Division affirmed.…
2Cases cited40 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- Tp. of Andover v. KymerNew Jersey Superior Court Appellate Division · 1976
- New Jersey State League of Municipalities v. KimmelmanSupreme Court of New Jersey · 1987
- FMC Stores Co. v. Boro. of Morris PlainsNew Jersey Superior Court Appellate Division · 1984
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3Cited by32 opinions
- State v. HoffmanSupreme Court of New Jersey · 1997
- Young v. Schering Corp.Supreme Court of New Jersey · 1995
- Stryker Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- Binkowski v. StateNew Jersey Superior Court Appellate Division · 1999
- MacLeod v. City of HobokenNew Jersey Superior Court Appellate Division · 2000
27 more not listed; retrieve them via the Exa API.