New Jersey § acts:saved-27 - (53)

§ acts:saved-27. (53)

11. The said assessments shall be payable, without interest, at any time within sixty

days after the filing of said map and report with the county collector as aforesaid;

and from and after the expiration of said sixty days, said assessment shall bear interest

at the rate of ten per cent per annum from the date of such filing, which interest

shall be collected by said collecting officer or county collector aforesaid with the

principal of said assessments; and whenever it shall appear that a single assessment

is levied against a plot or parcel of land owned in severalty by two or more owners,

each owning distinct lots or parcels, said collecting officer or the county collector,

where said county collector is bound to receive payments as aforesaid, may apportion

said assessment in an equitable manner, and thereafter the amount so apportioned to

the several lots or parcels shall be a lien thereon as of the date of filing said

map and report in the same manner as if originally so assessed; and the proceedings

for apportionment shall conform to the practice established by law for the apportionment

of taxes or assessments in such municipality, and if there be no practice established

by law, said board shall make rules governing the same, and the person applying for

such apportionment shall file with the said officer or county collector making said

apportionment, two maps thereof, and said officer shall file one copy in his office

and one with the county collector with the amount assessed against each lot or tract

as apportioned on said map with a certificate of such apportionment thereon written

or annexed thereto, under his hand and seal; and if said county collector makes the

apportionment, he shall, upon ceasing to be bound to receive payment as aforesaid,

file with the proper officer one copy of said map with the amount assessed against

each lot or tract as apportioned on said map, with like certificates under his hand

and seal; for which services said officer or the county collector making said apportionment

shall be entitled to claim a fee of one dollar for an apportionment of one plot into

two lots and fifty cents additional for each additional lot into which said plot may

be divided, to be paid by the party applying for said apportionment.