62 chapters · 2,087 sections in this title.
N.J.S.A. 54:7-1 Action by governing body
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54:7-1. Action by governing body Any municipal assessment, charge or lien against a parcel of real estate may be apportioned among proper subdivisions of the parcel by the governing body of the municipality in which the parcel is located.
N.J.S.A. 54:7-2 Liens which may be apportioned
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54:7-2. Liens which may be apportioned The assessments, charges or liens which may be so apportioned shall include assessments for taxes, assessments for benefits for local improvements and all other municipal charges which are or may become liens upon real estate, due or to beco…
N.J.S.A. 54:7-3 Apportionment by application or on motion of governing body
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54:7-3. Apportionment by application or on motion of governing body The apportionment shall be made on the written application of any person interested, or on motion of the governing body without application, and shall be made according to the values of the respective subdivision…
N.J.S.A. 54:7-4 Apportionment; resolution; copies filed
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54:7-4. Apportionment; resolution; copies filed The governing body may make the apportionment by resolution. A copy of the apportionment shall be filed with the clerk and with the collecting officer of the municipality, and the charge as apportioned to each subdivision shall then…