New Jersey § acts:saved-54 - (3)

§ acts:saved-54. (3)

3. The said commissioners shall keep a record of their proceedings under this act, in

which shall be entered their determination as to the amount to be charged and assessed

upon and against each lot or tract of land as aforesaid, designating the same by block

and lot numbers on assessment maps to be made for that purpose, and shall make reports,

from time to time, as they proceed with the discharge of their duties, of the amounts

so charged and assessed, and shall file the same, with the said map, in the office

of the clerk of the court by which they were appointed; said reports shall be certified

by the signatures of at least two of the said commissioners, and upon the coming in

and filing of any such report, signed by the said commissioners, or any two of them,

such notice shall be given as the said court shall direct, of the time and place of

hearing any objection that may be made to the assessments, charges and liens so fixed

and certified by the commissioners, and after hearing any matter that may be alleged

against the same, the said court shall, by rule or order, either confirm the said

report, or refer it to the same commissioners, or to other commissioners to be appointed

by the said court to reconsider the subject matter thereof, and the said commissioners

to whom the said report may be so referred shall return the same, corrected and revised,

or a new report, to be made by them in the premises, to the said court, without unnecessary

delay, and the same, on being so returned, shall be confirmed, or again referred by

the said court in the manner aforesaid, as right and justice may require, and so,

from time to time, until a report shall be made or returned in the premises which

the said court shall confirm; any commissioner who shall refuse to sign such report

shall file with the same a statement of his reasons for so refusing, for the information

of the court; said report, upon being so confirmed, shall be final and conclusive

upon the said town, and upon all persons owning or having any interest in or lien

upon the said lands and against all persons whomsoever, and the amount so fixed, determined,

certified and confirmed in each case shall thereupon become and be a valid and binding

tax, assessment and lien on the lands so designated in lieu and instead of all outstanding

claims of the town for arrearages of taxes, assessments or water rates levied or confirmed,

or attempted to be levied or confirmed, prior to the making of the said report, and

shall be a valid lien on said lands, having priority over all other liens, claims

or demands whatsoever, except taxes, assessments or water rates levied after the making

of the said report; and the proceeds thereof, when collected, shall be applied to

the payment of the expenses of carrying out the provisions of this act, and any indebtedness

to which the original tax, assessment or water rate was specifically pledged, and

to the payment of other debts of the town, if any, but no application to other use

shall be made while any bonds of the town remain unpaid; it shall be competent for

the said commissioners to include in any one report their several determinations respecting

as many lots or tracts of land as may seem to them convenient, and it shall be their

duty to indicate in their report how much of the new lien imposed by them on each

lot or tract of land was made on account of taxes, assessments and water rates, respectively,

to the end that the money to be derived from the sale of the lands as hereinafter

provided may be applied in due proportion to the purchase or payment of any bonds

or obligations that may have been issued on account of taxes, assessments and water

rates respectively, or for the payment of which the same may have been pledged; it

shall be the duty of the attorney or counsel for the town to assist the said commission

by advice, preparation of reports, the making of searches and otherwise in the discharge

of their duties, when requested, and the said commissioners shall have the power to

appoint a surveyor, a clerk and such other assistants as in their judgment shall be

necessary, and to fix their compensation and the compensation to be paid to the town

attorney or counsel for his services to them, which appointments and compensation

shall be subject to the approval of the judge of the circuit court of the county appointing

the commissioners, and shall be paid by the town council or other governing body of

the town.