New Jersey Acts Saved from Repeal ACTS SAVED 54 § 6-4(18)

18. If, as to any parcel of land sold under any of the provisions of this act, 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 as holder of any other lien or encumbrance 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 section, 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.