Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1886-08-19
Chapter cxTr

ments and watersrates or water rents in
cities Of this state, and imposing and levy
ing a tax, assessment and lien in lieu and
instead of such arrearages, and to enforce
the payment thereof, and to provide for the
sale of lands subjected to future taxation
and assessment.
Whereas, Arrears of unpaid taxes, assess
ments and water-rates in cities of this state
have accumulated to the amount of many
millions of dollars, and whereas, the validity
of some of such unpaid taxes, assessments
and water-rateS has been, or may be, called
in question by reason of some irregularity,
omission or defect in the procedure institu-
ting. LAYING or imposing the same, or be-
cause of the unconstitutionality of the laws
or methods under which such proceedings
were hal or taken; and whereas, several
cities have issued and sold bonds or obllga-
tions in anticipation of the collection, or on
account of the arrears of such unpaid taxes
or water rates, and have issued and sold
their bonds to obtain the money paid for
the improvements for which the assess
ments so in arrears were imposed or at
tempted to be imposed. and the said inl-
provements have been completed, and tne
property assessed therefor has been hene-
fitted thereby; and Whereas it has been
found that the cities of this state have no
adequate means to enforce the collection OF
taxes and assessments by sale OF the lands
upon which the same have been or may be
imposed; now, therefore,
l. Be it enacted by the Senate and General
Assembly of the State of New Jersey, That
it shall be lawful for the board of aldermen,
common council or other legislative body OF
any city in this state with the concurrence OF
the board or body having charge or control of
the finances of the city, III which any such
arrearages of taxes, assessments, or water
rates NAV exist to make application to the
circuit court of the county in which such city
is situated for the appointment of three free
holders and residents of this state as commits
sioners of adjustment, at least one OF whom
shall be resident of the city, for the purpose
of performing the duties and executing the
powers conferred by the following sections of
this act: at least two weeks notice of such in
tended application shall be given by public
advertisement, signed by the clerk OF the city,
and published at least once each week IN two
newspapers printed and circulating therein; !;
! such notice shall state the time and place,
when and where said application is intended
to be made and all persons interested therein,
either as taxpayers, or owners of delinquent
lands or otherwise shall be entitled to appear
and be heard before the court on said applica-
ton; after such hearing, and upon due proof
that notice has been given as aforesaid, on
which the Judgment of the court shall be hnal
and conclusive, it shall be the duty of the
court to appoint three disinterested freehold
ers and residents as aforesaid as commission
ers of adjuStmen5 for said city for the pur-
pose aforesaid; said commissioners OF ADJUST
ment shall before entering upon the discharge
of their duties, take and file with the city
clerk the oath Of Office required to be taken by
officers of the city for which they are appoint
ed and they shall receive for their services
such compensation as the court shall deter
mine: vacancies IN the board of commission
caused by death or otherwise, shall be filed in
the same manner as original appointments are
herein required to be made.
2 And be it enacted, That the said COM
missioners of adjustment, when appointed for
any city, shall have power and Jurisdiction,
and they are hereby directed and required, In
all cases when any tax, assessment or water
rate levied or imposed, or attempted to be
levied or imposed on any land therein, PRIOR
to the passage of this act, remains unpaid and
in arrears, to examine into and fix, adjust
and determine as to each parcel of lands how
much of such arrearages and subsequent
taxes, assessments or waterrates,h any,
ought in the way of tax, assessment or water
rates in fairness, equity and justice to be laid,
assessed and charged against and actually
collected from said land for or on account OF
said taxes, assessments, or water rates and
claims for local improvements heretofore
made, and the said commissioners in dealing
with the said arrearages as matters OF fact,
according to their Judgment of what shall be
equitable fair and just, as hereinbefore di-
rected, shall treat the same without regard
for any supposed want of jurisdiction, inval-
idity MregIllarity or defect in any OF the pro
ceedings had for the levying, imposing or con-
firming of any of said taxes, assessments or
water-rates so in arrears; and In ascertaining
the amount that should be assessed and charged
on any of the said lots, tracts or parcels
of land, the said commissioners in dealing
with the assessments or claims for street or
sewer improvements, shall not assess or
charge an lot, tract or parcel of land, for or
on acco of any such Improvement in ex-
cess of Sne benefit derived therefrom at the
time the said Improvement was made, or In
excess of its due and equable proportion there
of with interest; provided, that in all cases In
which an assessment or re assessment has
been made on any lot or tract of land under
valid law for the benefit conferred by any
local improvement, the said commissioners
shall have regard to that fact, and shall not
reduce the principal sum of such assessment
unless in their judgment, after investigation,
they determine that the amount heretofore SO
assessed thereon does in fact exceed the bene-
fit conferred upon the property at the time
the improvement was made; the said COM
missioners shall, within thirty days after their
appointment, cause notice, signed by them
selves, to be published in at least two news
papers printed and circulating in the city for
which they were appointed, making known
thereby that the said commissioners viii meet
at time and place to be therein designated,
not more than forty nor less than thirty days
from the date of the first publication of the
notice, to hear all persons interested IN the re-
assessment or adjustment under this act OF
the taxes, assessments OF water-rates In ar
rears in the city, or in such part thereof as
the said commissioners shall designate in the
notice: such notice shall be continued in said
newspapers at least once each week until said
meeting; at the time and place mentioned in
said notice all persons interested in said mat
ters, either as taxpayers, owners OF assessed
II IL
before said commissioners and be heard either
personally or by counsel, and said commits
sioners shall have the right to examine all
witnesses under oath in relation to all of said
matters, which oath any one of them is
hereby authorized to administer; after such
hearing and after due examination of the
property mentioned in said notice, the said
commissioners shall proceed as speedily as
! may be to fix and adjust the said aarearages
of taxes, assessments and water rates upon
the principles aforesaid; and In like manner
and upon like notice the said commissioners
shall proceed until all the arTearages Of
| taxes, assessments and water-rates in such
city have been reviewed, fixed, adjusted and
determined as provided in this act; the
| amount Of taxes, assessments and water-rates,
| for which certificates of sale have been given
to and are held by the city, whether such
sales are invalid or not, shall be deemed to be
| IN arrears within the meaning of this section,
and to have been 50 in arrrers from the date
when said taxes, assessments and water-rates
| were assessed levied or confirmed, or at
| tempted to be assessed. levied or confirmed,
| the term water-rates'' in this act shall be
| construed to include water rents.
8. And be it enacted, That the said COM
missioners shall keep record Of their pro
ceedings under this act In which shall be en-
tered their determination as to the amount to
| be charged and assessed upon and against
each lot or tract of land aforesaid designa-