N.J. Stat. § 40A:7-10: Collection of unpaid taxes

All taxes for county purposes levied or assessed and uncollected in the annexed territory prior to the time when the annexation shall take effect shall be collected by the officer thereafter charged with the duty of collecting taxes in the territory and paid over to the collector of the county from which the territory was taken, and shall be divided according to the report of the committee.

L.1979, c. 181, s. 2, eff. Aug. 29, 1979.