New Jersey Code § 40:56-51

Payment of cost; assessments for benefits
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40:56-51. Payment of cost; assessments for benefits
The additional cost due to the increased width may be assessed upon the lands benefited by reason of such improvement and the assessments and collection thereof shall be made in the same manner as other assessments for local improvements are authorized to be assessed and collected by this chapter, or said additional cost may be raised and paid by general taxation.

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