N.J. Stat. § 54:4-91.2: Release of collector; cancellation of uncollectible taxes

The governing body, within sixty days after the filing of any such delinquent list, shall examine such list and, on being satisfied that any of the taxes so listed are not collectible, it shall, by resolution, release the collector from the collection thereof and order the same canceled.

L.1944, c. 115, p. 318, s. 3.