Correction of Errors Statute Wrong Way to Correct County Tax Board Judgment
Several property owners recently asked the Tax Court to correct judgments entered by the Middlesex County Board of Taxation after receiving judgments showing a different value than the County Tax Board commissioner hearing the matters had determined. Specifically, the commissioner indicated that he had determined the market value of the properties was $420,000, which placed the assessments outside the common level range and which would have reduced the assessments for each property. However, the judgments that were issued affirmed the assessments using Code 2A, which means that the assessments were within the common level range.
The property owners filed for summary judgment, and argued that the judgments were entered as a result of a typographical or clerical error which is correctable under the Correction of Errors statue. The Tax Court judge hearing the motion held that the Corrections of Errors statute is not the proper mechanism to challenge errors in the county board’s value conclusions reflected in its judgments. The county board judgments were entered pursuant to a determination by the board, and a single member cannot convert his opinion into a judgment of the board. Thus, the alleged failure of the board to carry forward the hearing commissioner’s alleged determination of true value is not correctable under the statute. The Tax Court then denied the summary judgment motions, and dismissed their complaints with prejudice.
The correction of errors statute, N.J.S.A. 54:51A-7, was designed to address errors not involving an assessor’s exercise of discretion. The error must be self-evident and non-discretionary. The court uses the statute to avoid an obvious injustice in the assessment process that cannot plausibly be explained on the basis of an exercise of judgment or discretion by the assessor or his or her staff. See Hovbilt, Inc. v. Twp. of Howell, 138 N.J. 598 (1994).
In order to contest a 2014 assessment, appeals must be filed by April 1, 2014, unless a municipality is undergoing a municipal-wide reassessment or revaluation or later filing deadline is ordered. If an appeal is not filed on time, the opportunity for lower taxes in 2014 may be lost. For a complimentary evaluation to determine the viability of pursuing a tax appeal on your behalf, or for additional information concerning property tax appeals, please contact us at 973-539-8900, or via email at info@mrod.law.
The Tax Court’s unpublished opinion in Darwin v. Edison Township may be viewed by clicking here.
For more blog posts about the correction of errors statute, please see the following:
Wayne Township Owner Misses the Boat on Property Tax Error
