New Jersey § 54:4-54

§ 54:4-54.

Where by mistake property real or personal has been twice entered and assessed on

the tax duplicate, the governing body of the taxing district or county board of taxation

may order and cause the tax record to be corrected and if the tax has been twice paid

the governing body of the taxing district shall refund the excessive payment without

interest. Where by mistake an assessment intended for one parcel has been placed upon another,

the governing body may cancel the erroneous assessment, return without interest any

money paid by one not the owner of the parcel intended to be assessed, and enter upon

the record the assessment and tax against the proper parcel, after a hearing upon

five days' notice to the owner. Where one person has by mistake paid the tax on the property of another supposing

it to be his own, the governing body after a hearing, on five days' notice to the

owner, may return the money paid in error without interest and restore the record

of the assessment and tax against the property in the name of the true owner, provided

the lien of the tax has not expired and no transfer or encumbrance has been put on

record against the property since the date of the payment in error. No assessment of real or personal property shall be considered invalid because listed

or assessed in the name of one not the owner thereof, or because erroneously classed

as the land of an unknown or nonresident owner.