New Jersey § acts:saved-54 - (36)

§ acts:saved-54. (36)

1. That if any parcel of lands has been or shall hereafter be sold, under the provisions

or any of the provisions of the act to which this is a supplement, or under the provisions

or any of the provisions of any supplement to the said act, and 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 other lienor or encumbrancer

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 act 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.