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HOVBILT, INC. v. TOWNSHIP OF HOWELL

138 N.J. 598 (1994)

651 A.2d 77

HOVBILT, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF HOWELL, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided December 22, 1994.

Attorney(s) appearing for the Case

John C. Caniglia argued the cause for appellant.

Ernest Bongiovanni argued the cause for respondent.

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 assessment than would have been imposed if the property...

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