2009 New Jersey Code
TITLE 40 - MUNICIPALITIES AND COUNTIES
Section 40:63
40:63-121 - Assessments on property not directly affected

40:63-121.  Assessments on property not directly affected
    In the case of sewers or drains constructed in any street or road dividing the municipalities, to connect with joint outlet or trunk sewers or disposal plants, in ascertaining and estimating the proportion of the cost of such sewer  or public improvement which may be assessed upon lands and real estate not  fronting or abutting upon or in the vicinity thereof or having no immediate  tapping or drainage benefit, the benefit conferred upon the lands and real  estate so fronting or abutting thereon or in the vicinity thereof, and having  an immediate tapping or drainage benefit, shall be ascertained, and after  deducting the amount thereof from the entire cost, the balance, or so much  thereof as may be applied, shall be assessed upon such other lands and real  estate not having an immediate tapping or drainage benefit, but which shall be  situate in such sewerage area or district to the extent that the same is  benefited by such sewer or public improvement and to be benefited thereby when  the sewer in front of or in the vicinity of such property shall be constructed  and connected therewith and in which the said property may secure a direct or  tapping benefit.