New Jersey Acts Saved from Repeal ACTS SAVED 54 § 6-1(12)

12. That the commissioners of adjustment shall have the power and it shall be their duty, upon the written application of any owner or person having an interest in or lien upon the whole or any part of any lot or parcel of land, as to which the said commissioners shall have fixed and certified the amount of tax, assessment and lien under the provisions of sections two and three of this act, and upon satisfactory proof of the ownership, interest or lien of said applicant, at any time before the payment of such amount, or before the sale on account of the same, as hereinbefore provided, to apportion equitably the said amount upon and between such subdivisions of said lot or parcel as in their judgment it shall be necessary and proper to make, and shall cause the assessment map to be altered so as to show such subdivision, and give a new number to each of the same, and shall thereupon certify and report to the comptroller, or other collecting officer, the amount of said tax, assessment and lien fixed and apportioned by them upon and against the said several subdivisions, and thereupon the said several amounts shall stand in place of the amount originally fixed, certified and confirmed, and as of the date of such original report, certificate and confirmation, with the same force and effect, and be payable and collected in the same manner as if the said several amounts had been fixed, certified and confirmed in the first instance against such subdivisions.