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NJ Court Clarifies When Paying Taxes on an Unowned Lot Is a “Mistake”
In Hanover Floral Co. v. East Hanover Township, the Tax Court of New Jersey held that a taxpayer’s payment of taxes on a lot that it did not actually own was a “mistake” under N.J.S.A. 54:4-54. Accordingly, the taxpayer was entitled to a refund. Facts of the Case The plaintiff,