New Jersey Statutes

§ 54:7-4 — Apportionment; resolution; copies filed

New Jersey·Title 54 TAXATION
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 be a charge or lien thereon, in the same manner as if originally so assessed or imposed.

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