{"data":{"id":"us-nj/n.j.-stat.-54-7-1","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:7-1","heading":"Action by governing body","body":"Any municipal assessment, charge or lien against a parcel of real estate may  be apportioned among proper subdivisions of the parcel by the governing body of  the municipality in which the parcel is located.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"89577c88de2fd6cae34525428abaebc8627ffcee706cdb289e914cfb5f8ba59f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-6-5","next":"us-nj/n.j.-stat.-54-7-2"},"notice":"GroundRules: Original legal text. Not legal advice."}