New Jersey Acts Saved from Repeal ACTS SAVED 54 § 6-1(58)

2. That whenever any person by reason of such error or mistake as aforesaid has paid a tax or assessment upon the land of another, having intended at the time of such payment to pay the tax or assessment upon land of which he was the owner, or in which he had an interest justifying such payment, in every such case it shall be lawful for said city to cause the tax or assessments so paid to be reinstated and charged against the land in respect to which such payment was wrongfully made; and the said reinstated tax or assessment shall thereupon be and remain a lien upon the same, and be collectible by the said city in the manner provided by law for the collection of unpaid taxes or assessments; and thereupon the said city shall have power to discharge the land intended to have been discharged by such payment from the lien of the tax or assessment thereon.