New Jersey § acts:saved-54 - (2)

§ acts:saved-54. (2)

2. The said commissioners of adjustment, when appointed for any town, 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 passage of this act, 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 and for or

on account of said taxes, assessments or water rates, and claims for local improvements

heretofore 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 reassessment has been made on any lot or tract

of land under a valid law 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 two newspapers published in the county in which the town

is situated, and circulating in the town 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 nor 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 town, or in such

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

shall be continued in said newspapers 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 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 town, 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 or water rates were assessed, levied or confirmed, or attempted

to be assessed, levied or confirmed, and the term “water rates” in this act shall

be construed to include “water rents”; provided, however, that it shall not be necessary

for said commissioners to reduce or abate the amount of any tax, assessment or water

rate, where, in their judgment, the same can be collected in its then condition.