New Jersey Acts Saved from Repeal ACTS SAVED 27 § 17-1(48)

6. The said commissioners at the time and place so appointed shall proceed to ascertain and determine the total costs and expenses of said improvement; they shall then make a just and equitable assessment thereof upon all of the lands abutting upon said road or roads specially benefited by such improvement, in proportion to the special benefits actually received by said lands, but in no case shall the assessment upon any lands exceed the special benefits arising from such improvement to the lands so assessed, nor shall the total amount of such assessments for special benefits exceed one-half of the total costs and expenses of making such improvement, and the costs and expenses of such improvement in excess of the amount of said special benefits so assessed shall be paid by the county at large, and the payment thereof shall be provided for in the next tax levy of the county after the confirmation of said assessment.