New Jersey Statutes

§ 54:7-3 — Apportionment by application or on motion of governing body

New Jersey·Title 54 TAXATION
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 subdivisions at the time the respective charges were imposed or levied, unless the claim is justly chargeable only to a particular part of the whole parcel.

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