Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1886-08-12
CHAPTER TX

An Act to authorize cities to commute and ad-
just for fixed sum the payment by abut-
ting land owners Of special sewer taxes.
l. Be it enacted by the Senate and General
Assembly of the State of New Jersey. That
whenever in any city of this state q special
sewer tax is levied annually, in pursuance of
Its charter upon lands fronting upon streets in
which sewers are constructed, in proportionto to
such frontage, for the purpose of raising
money for the payment of the annual interest
upon sewer bonds heretofore issued by such
city, it shall be lawful for any owner or oactl-
pant Of lands subject or liable to be so taxed,
to commute for a fixed sum the payment Of
such annual tax, IN the manner hereinafter
provided.
2. And be it enacted, That it shall be law
1ul for the board of finances and taxation, or
other board having control of the financial
affairs of any city in this state, or the common
council or other legislative body of any city
having no such board, upon the application Of
any person having legal or equitable inter
est in amy land or lands subject to annual
sewer tax, as mentioned in section one to COM
mute and adjust such annual sewer tax for the
payment OF certain fixed sum in gross
to the city, the amount of which gross sum
shall be fixed by the said body as Justly and
equitably as shall be possible; in fixing such
gross sum, said board shall have regard to the
following considerations: first, the original
cost of the sewer in front of said land or lands,
second, the cost of main or trunk sewer or
sewers necessary to the use of the sewer in
front of said land or lands; third, the amount
of special or peculiar benefit actually received
by said lands by reason of the construction of
said sewer or sewers; fourth, the amount al
ready paid to the city for special sewer tax on
account of said land or lands; fifth, the
amount of special sewer tax assessable annu-
ally upon said land or lands under the city
charter, and sixth, the length of time for
which such annual assessment would continue
under the provisions of said charter; when
ever the said body shall have fixed the gross
amount SO to be paid in cemmutation of such
annual sewer tax, in any case where applica-
ton shall have been made to them as afore-
said, they shall file statement thereof in the
office of the person charged with the collection
of assessments in such city, thereupon the sum
SO fixed shall become debt due from the per-
son SO applying to the city for which an action
at law shall lie, and in addition thereto, shall
be first lien upon the said land or lands, and
shall be enforced and collected in the same
manner that assessments for improvements
are enforced and collected in such city, there
after, no further special sewer tax as aforesaid
shall be levied upon said land or lands
3. And be it enacted. That whenever the
cost Of any sewer shall have been assessed
upon the lands benefited in pursuance of this
act, no further annual special sewer tax shall
be levied or imposed thereon by such city.
4. And be it enacted, That all money re-
ceived for the communication of sewer tax or
for such assessments shall be used to pay the
interest upon sewer bonds Of such city now
outstanding so far as may be necessary for
that purpose in the year wherein the same is
collected: any surplus thereof shall be applied
to the payment of the principal Of any sewer
bonds that may mature in the year wherein
thereof shall be employed as sinking fund.
under the charge and control of the depart
ment of finance, to be invested under the direc-
tion Of such department as hereinafter direct