New Jersey § acts:saved-54 - (19)

§ acts:saved-54. (19)

6. That in each and all of the cities of this state in which commissioners of adjustment

have been or shall hereafter be appointed under the provisions of the act of the legislature

of this state to which this act is a supplement, the officials of said city, who shall

have the custody of the records of taxes, assessments for local improvements and water

rates or water rents, or either or any of them, or who, by the act of incorporation

of said city, are qualified to make official certificates in regard thereto, shall,

upon the request of the said commissioners, prepare and furnish to them, for their

use in making their determinations under the provisions of said act, certificates

under his or their hand and official seal, if any, of the arrearages of such taxes,

assessments and water rates or water rents, as recorded in said records in his or

their custody, which are liens upon real estate within said city, and he shall furnish

such certificates concerning such properties within said cities within a reasonable

time after such request; that in making return of the taxes in arrears he shall specify

and set out in his certificate the years in which such arrears occurred, and the amount

thereof, the valuation of the property for the purpose of taxation, and the amount

or amounts of poll and other special taxes not included in the general tax rate of

said city, but which may be included in the amount of such arrearages, for each and

every year of such arrearages; that in such certificates of arrearages of taxes said

officials shall return such arrearages in the same tracts or parcels of lots as they

appear in the tax levy for each and every year thereof; that in no case shall he

include in one item of his certificate the arrearages of taxes on more than one tract

or parcel of lots appearing in the tax levy for the last year included in said certificate;

that in making return of the assessments in arrears, he shall return such arrearages

in the same tracts or parcels of lots as they appear in the original assessments,

and so as to, in all cases, show the tracts or lots affected thereby as they are delineated

and numbered on the official map of the city in force at the time of the making of

such returns and certificates; provided, that if the plot or lot as to which a certificate

is given shall be part of a larger tract against which taxes and assessments have

been made as a whole, and remain unpaid, then the said certificate shall include the

whole of such tract and each subdivision thereof; provided further, that the officials

herein required to furnish certificates shall not be liable for any error or omission

therein.