New Jersey Acts Saved from Repeal ACTS SAVED 54 § 6-1(36)

1. That if any parcel of lands has been or shall hereafter be sold, under the provisions or any of the provisions of the act to which this is a supplement, or under the provisions or any of the provisions of any supplement to the said act, and it shall appear that separate and distinct portions of such parcel so sold are owned by different persons, or that any separate and distinct portion thereof is subject to any mortgage or other lien or encumbrance which does not affect the other portions of such parcel, it shall be lawful for the court by which the report of the commissioners charging and assessing the tax, assessment and lien on such lands was confirmed, upon application made by any person interested therein as owner, mortgagee or other lienor or encumbrancer of any such separate and distinct portion, and describing the same, to cause a proper and equitable apportionment of the confirmed tax, assessment and lien to be made among and upon the several separate and distinct tracts composing the parcel so assessed or sold, and for that purpose the court may refer the said application to the said commissioners, who shall, after making apportionment as aforesaid, report the same to the said court for confirmation, and when confirmed, the tax, assessment and lien so apportioned as to each separate and distinct portion shall stand in lieu and instead of the former tax, assessment and lien upon the whole tract, as of and from the date of the confirmation of the original report thereof; and the said court shall have power to order and regulate the practice and procedure under this act and to fix any fees and expenses which the said court may deem proper to be allowed in and about such apportionment, and which said fees and expenses shall be paid by the person so making application, or, in the discretion of the court, may be added, in equitable proportions to be determined by the said court, to the amounts so apportioned.