New Jersey § acts:saved-54 - (2)

§ acts:saved-54. (2)

2. That the said commissioners of adjustment, when appointed for any such town, township,

borough or other municipality, shall have power and jurisdiction, and they are hereby

directed and required, in all cases when any tax, assessment or water rate levied

or imposed, or attempted to be levied or imposed on any land therein, prior to the

appointment of said commissioners, remains unpaid and in arrears, to examine into

and fix, adjust and determine as to each parcel of land, how much of such arrearages

and subsequent taxes, assessments or water rates, if any, ought, in the way of tax,

assessment or water rate, in fairness, equity and justice to be laid, assessed and

charged against and actually collected from said land for or on account of said taxes,

assessments or water rates and claims for local improvements theretofore made, and

the said commissioners, in dealing with the said arrearages as matters of fact, according

to their judgment of what shall be equitable, fair and just as hereinbefore directed,

shall treat the same without regard to any supposed want of jurisdiction, invalidity,

irregularity or defect in any of the proceedings had for the levying, imposing or

confirming of any of said taxes, assessments or water rates so in arrears; and in

ascertaining the amount that should be assessed and charged on any of the said lots,

tracts or parcels of land, the said commissioners, in dealing with the assessments

or claims for street or sewer improvements, shall not assess or charge any lot, tract

or parcel of land, for or on account of any such improvement, in excess of the benefit

derived therefrom at the time the said improvement was made, or in excess of its due

and equable proportion thereof, with interest; provided, that in all cases in which

an assessment or a reassessment has been made on any lot or tract of land for the

benefit conferred by any local improvement, the said commissioners shall have regard

to that fact, and shall not reduce the principal sum of such assessment unless in

their judgment after investigation they determine that the amount heretofore so assessed

thereon does in fact exceed the benefit conferred upon the property at the time the

improvement was made; the said commissioners shall, within thirty days after their

appointment, cause a notice signed by themselves to be published in at least one newspaper

printed or circulating in the town, township, borough or other municipality for which

they were appointed, making known thereby that the said commissioners will meet at

a time and place to be therein designated, not more than forty or less than thirty

days from the date of the first publication of the notice, to hear all persons interested

in the reassessment or adjustment under this act of the taxes, assessments or water

rates in arrears in the said town, township, borough or other municipality, or in

such part thereof as the said commissioners shall designate in the notice; such notice

shall be continued in said newspaper at least once each week until said meeting;

at the time and place mentioned in said notice all persons interested in said matters,

either as taxpayers, owners of assessed lands or otherwise, shall be entitled to appear

before said commissioners and be heard either personally or by counsel, and said commissioners

shall have the right to examine witnesses under oath in relation to all of said matters,

which oath any one of them is hereby authorized to administer; after such hearing

and after due examination of the property mentioned in said notice, the said commissioners

shall proceed as speedily as may be to fix and adjust the said arrearages of taxes,

assessments and water rates upon the principles aforesaid; and in like manner and

upon like notice the said commissioners shall proceed until all the arrearages of

taxes, assessments and water rates in such town, township, borough or other municipality

have been reviewed, fixed, adjusted and determined as provided in this act; the amount

of taxes, assessments and water rates, for which certificates of sale have been given

to and are held by the said town, township, borough or other municipality, whether

such sales are invalid or not, shall be deemed to be in arrears within the meaning

of this section, and to have been so in arrears from the date when said taxes, assessments

and water rates were assessed, levied or confirmed, or attempted to be assessed, levied

or confirmed; the term “water rates” in this act shall be construed to include “water

rents”.