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Property tax refund granted for calculation errors carrying forward from a prior taxation year.
The appellant applied for a refund of property taxes for the 2003, 2004, and 2005 taxation years, alleging the municipality made a calculation error in 2001 that carried forward.
The municipality argued the application was barred because it was brought under a section limited to clerical errors and the error originated under previous legislation.
The Assessment Review Board found that the appellant's application properly engaged the broader remedial provisions for factual errors, and that the failure to use correct inputs constituted a mechanical or clerical error in the calculation of taxes for the years appealed.
The Board ordered the municipality to refund the overcharged amounts totaling approximately $399,500.
No co-appearing lawyers found.
No judges found.
