New Jersey § 40a:26a-14

§ 40a:26a-14.

Upon completion of the improvements made pursuant to N.J.S.40A:26A-13 , the governing body or governing bodies shall assess the costs and expenses of the

sewerage facilities on the lands specially benefited therefrom in proportion to the

benefits received; however, no county may levy local improvement assessments within

a municipality without the approval of that municipality. When completed, the assessments shall be filed as a report with the clerk or clerks

of the governing body or bodies who shall give notice, by advertising in one or more

newspapers of general circulation in the local unit or units, and by notifying each

concerned property owner by certified mail, of the fact that the report has been filed

and that the governing body or bodies will meet at a time and place designated in

the notice to hear remonstrances against the report. The governing body or bodies shall meet at the time and place designated in the

notice to hear remonstrances and may revise the report as may be deemed appropriate

after which the report shall be filed with the clerk or clerks of the governing body

or bodies, and the assessments shall constitute liens upon the lands so assessed for

special benefits. The clerk or clerks shall deliver a duplicate copy of the report to the appropriate

officer or officers of the local unit or units who shall immediately thereafter send

out by mail or deliver to owners of lands bills for the assessments. The officer or officers shall mail or deliver bills for an assessment in the manner

required in connection with local improvements and shall keep a record and books of

assessments in the same manner required for local improvements under R.S.40:56-31 , at the expense of the local unit or units. The governing body or bodies may make additional requirements for recording, accounting

for and collecting assessments. The governing body of a participating local unit may, by resolution, provide that

the owner of any real estate located within the local unit upon which a local improvement

assessment has been made may pay the assessment in installments pursuant to the procedures

contained in R.S.40:56-35 for collection thereof remain in arrears on July 4 of the calendar year following

the calendar year when the amount becomes in arrears, the appropriate officer of the

local unit shall enforce the lien by selling the property in the manner set forth

in chapter 5 of Title 54 of the Revised Statutes.