New Jersey § acts:saved-54 - (17)

§ acts:saved-54. (17)

17. The commissioners of adjustment shall have the power, and it shall be their duty,

upon the written application of any owner or person having an interest in or lien

upon the whole or any part of any lot or parcel of land, as to which the said commissioners

shall have fixed and certified the amount of tax, assessment and lien under the provisions

of sections two and three of this act, and upon satisfactory proof of the ownership,

interest or lien of said applicant, at any time before the payment of such amount,

or before the sale on account of the same, as hereinbefore provided, to apportion

equitably the said amount upon and between such subdivisions of said lot or parcel,

as in their judgment it shall be necessary and proper to make, and shall cause the

assessment map to be altered so as to show such subdivision and give a new number

to each of the same, and shall thereupon certify and report to the collecting officer

of the town the amount of said tax, assessment and lien fixed and apportioned by them

upon and against the said several subdivisions, and thereupon the said several amounts

shall stand in place of the amount originally fixed, certified and confirmed, and

as of the date of such original report, certificate and confirmation, with the same

force and effect, and be payable and collected in the same manner, as if the said

several amounts had been fixed, certified and confirmed in the first instance against

such subdivisions.