The Penn's Grove record., 1892-07-15
CHAPTER ccLxI.

An Act TO authorize the correction of errors and
mistakes In the tax and assessment records of
any public road board, or other public body, or
municipality, 10 this state, and Ia the payment
Of any tax or assessment, made by error or mis-
take by any person upon the property of another.
/. Be 1t enacted by the Senate and General
Assembly Of the State Of New Jersey, That
whenever any tax or assessment shall have been
levied, made or imposed upon any LOT, tract or par
eel of land, by authority OF any public road board,
or other public body or municipality in this state;
and 1t shall thereafter appear TO the satisfaction Of
the said board or other public body or municipality,
that by or through any error or mistake such lot,
tract or parcel of land was or has been wrongly. in
correctly or improperly described, numbered or
designated, whereby any such tax or assessment
would appear by any map or record of the same TO
have been levied, made or imposed upon any lot,
tract or parcel of land, not intended to have been
so taxed or assessed, and In fact not so assessed, IL
shall be lawful for such board, or other public body
or municipality, under authority of which any
such tax or assessment was levied, made or i'm
posed, to cause any and all such mistakes and errors
to be corrected, and any and ali such lots, tracts or
parcels Of land to be rightly, correctly and properly
described, numbered and designated In such man.
ner that no lot, tract or parcel Of land and property
shall appear TO be wrongly, incorrectly or improp-
erly described, numbered or designated, or shall
escape proper taxation or assessment by reason OF
any such error or mistake, and any such board, or
other public body or municipality, may adjust and
apportion any such tax or assessment in such man.
ner as in its judgment may be necessary and proper
for the correction of any such error or mistake.
.. And be it enacted, That whenever in any case
any person by reason OF any such error or mistake
as aforesaid has paid any tax or assessment upon
any lot, tract or parcel Of land and property of any
other person, intending at the time to have paid
such tax or assessment upon any lot, tract or parcel
of land and property of which he was the owner, or
in which he had any interest iustifying the same, at
the time of making such payment, in every such
case 1t shall be lawful for any sncb board, or other
public body or municipality, to cause any such tax
or assessment SO paid by error or mistake upon the
property Of another, to be reinstated, and charged
and properly entered upon the records and maps OF
such board, or other public body or municipality,
against the property upon which any such payment
was made by error or mistake, and the said tax or
assessment shall thereupon be and remain a lien
upon the land upon which 1t was intended to be and
was levied, made or imposed, and shall thereupon be
collectible by any such board, or other public body
or municipality, by authority of which any such
tax or assessment was levied, MADE or imposed ana
therenpon the said board, or other public body or
municipality, shall have power to discharge the
property intended to have been discharged by any
such payment. from the lien of any such tax or
assessment thereon which it was the intention Of
the parties making and receiving such payment to
have discharged from any such lien at the time of
making any such payment by error or mistake.
3. And be it enacted. That this act shall be taken
and deemed to be a public act and shall take effect
Immediately.
Approved April 4, 1892.