New Jersey Acts Saved from Repeal ACTS SAVED 54 § 4-108(1)

1. Whenever any city, town, borough or other taxing district in this state has become incapable of either assessing or levying or collecting its taxes by reason of said city, town, borough or other taxing district having been deprived of its franchises or adjudged to have been illegally incorporated, and the said city, town, borough or other taxing district, either in part or as a whole, shall thereafter have been incorporated, it shall be the duty of the assessor or collector of said new city, town, borough or other taxing district to assess, levy and collect, or if the same have been assessed or levied and not collected, then to collect all such arrearages or taxes due said city, town, borough or other taxing district so deprived of its franchises or adjudged to have been illegally incorporated, and made a part of said newly incorporated city, town, borough or other taxing district, in the manner provided by law for the assessment, levy or collection of taxes.