N.J. Stat. § 54:7-4
Current through L. 2023, c. 320.
The governing body may make the apportionment by resolution. A copy of the apportionment shall be filed with the clerk and with the collecting officer of the municipality, and the charge as apportioned to each subdivision shall then be a charge or lien thereon, in the same manner as if originally so assessed or imposed.
N.J.S. § 54:7-4