New Jersey Acts Saved from Repeal ACTS SAVED 40 § 43-65(9)

9. That all state, county and municipal taxes and assessments shall be levied, assessed and collected by the officers of such consolidated city in both or all counties in which the same is located, under the same laws and in the same manner as they were levied, assessed and collected in such city before such consolidation. All laws and statutes relating to the levying, collection and lien of taxes and the enforcement thereof, and sale of lands thereunder applicable to such city before such consolidation, are hereby extended to cover all the territory within such city after consolidation, any law to the contrary notwithstanding. The lines of former taxing districts, however, shall not be changed so as to interfere with the levying of county and state taxes. Separate duplicates shall be made for each county, so that the list of property in one county shall not be intermingled with that of another county. Return of delinquent taxes on real estate shall be made in each county in which such real estate may lie. Delinquent taxes and assessments, and taxes and assessments made or levied in such borough or other municipality before such consolidation, shall be collected by the collector of taxes of such city, who shall also make sale of lands for such purpose the same as the collector of taxes of such borough or other municipality could have done if such consolidation had not taken place. The board of equalization of taxes in any county wherein a borough or other municipality is consolidated with a city in another county, and the board of equalization of taxes of the county wherein such city is situate, shall act jointly in all matters relating to taxation in such borough or other municipality consolidated with such city. Notices or petitions of appeal may be filed with the clerk of either of such county boards.