New Jersey Acts Saved from Repeal ACTS SAVED 54 § 6-1(33)

10. That the commissioners of adjustment who have been or may be appointed in pursuance of the act to which this is a supplement, shall have power and jurisdiction, and they are hereby directed and required to adjust and assess and levy, in the manner directed and required by the said act, any and all claims for unpaid taxes, assessments and water rates heretofore levied or imposed, or attempted to be levied or imposed on any land in the cities in and for which such commissioners have been or may be appointed respectively, notwithstanding that any such land may be, or may have been mortgaged to, or owned by any officer or officers of this state in his or their official capacity, or may be, or may have been mortgaged to or owned by any person or persons appointed by any court, or in any judicial proceeding had or taken in this state in his or their official capacity; that nothing but actual payment of the amount of the special benefit conferred on any such land by reason of the making of any local or public improvement, or the payment of any such claims for taxes, assessments or water rates levied or imposed, or attempted to be levied or imposed thereon, whether valid or not, shall be held to exempt any such land from liability to such adjustment, assessment and levy by the commissioners of adjustment, for or on account of any such improvement or claims; and that the amount of such benefits or claims, when so adjusted, assessed and levied, and the report thereof confirmed as provided in said act, shall be a first lien upon such lands, prior to any other interest or estate therein, or claim against or lien upon the same, and shall be enforced and collected in the manner provided in the said act and its supplements for enforcing and collecting other liens imposed by such commissioners.