New Jersey Statutes Title 40. Municipalities and Counties 40 § 56-39

All real estate that may be or may have been mortgaged to or owned by any officer of this state in his official capacity, mortgaged to or owned by any official or person appointed by any court or in any judicial proceeding had or taken in this state or elsewhere in his official capacity, and held in trust for the benefit of any persons shall be subject to assessment for benefits for local improvements, as real estate held or owned by other citizens of this state, and all assessments levied in pursuance of this chapter shall be and remain a lien against such real estate, as in case of assessments imposed or levied against property of other persons.

The board or officer charged by law with the duty of collecting assessments in any municipality in which such real estate may be situated, may collect such assessments in the same manner as other assessments for local improvements are or may be collected, and may sell such real estate in the same manner as other real estate may be sold for unpaid assessments; provided, that actual notice shall be given of such intended sale to the person holding the same in trust.