New Jersey Statutes Appendix - Former Title 3A Administration of Estates Decedents and Others 3A § 34-11

If, in a proceeding for the sale of real estate under authority of this chapter, it shall appear to the satisfaction of the court that the person holding a life estate or a vested estate of any nature therein, created by deed or will, is the widow of the person creating the same, and that the creation of such estate was for her maintenance and support, and that either (a) such real estate consists of vacant lands which have become unproductive, or (b) the buildings thereon are old and dilapidated so that they cease to have rental value, or (c) the estate, productive at the time of making such deed or will, should, because of a fire destroying the buildings or other cause, become partially or wholly unproductive, the life tenant or person holding the vested estate shall not be liable for the payment of taxes, assessments and water rents chargeable against the real estate, unless the income from the property was adequate both for the support of the widow and the payment of such charges, but such charges shall be liens upon the real estate ordered to be sold and shall be paid out of the proceeds arising from such sale.