New Jersey § acts:saved-54 - (18)

§ acts:saved-54. (18)

18. If, as to any parcel of land sold under any of the provisions of this act, it shall

appear that separate and distinct portions of such parcel so sold are owned by different

persons, or that any separate and distinct portion thereof is subject to any mortgage

or other lien or encumbrance which does not affect the other portions of such parcel,

it shall be lawful for the court by which the report of the commissioners charging

and assessing the tax, assessment and lien on such lands was confirmed upon application

made by any person interested therein as owner, mortgagee or as holder of any other

lien or encumbrance of any such separate and distinct portion, and describing the

same, to cause a proper and equitable apportionment of the confirmed tax, assessment

and lien to be made among and upon the several separate and distinct tracts composing

the parcel so assessed or sold, and for that purpose the court may refer the said

application to the said commissioners, who shall after making apportionment as aforesaid,

report the same to the said court for confirmation, and, when confirmed, the tax,

assessment and lien so apportioned as to each separate and distinct portion shall

stand in lieu and instead of the former tax, assessment and lien upon the whole tract

as of and from the date of the confirmation of the original report thereof and the

said court shall have power to order and regulate the practice and procedure under

this section, and to fix any fees and expenses which the said court may deem proper

to be allowed in and about such apportionment, and which said fees and expenses shall

be paid by the person so making application, or, in the discretion of the court, may

be added, in equitable proportions, to be determined by the said court, to the amounts

so apportioned.