N.J. Stat. § 40:63-127
The body or board of such municipality having charge of its finances may also determine, by ordinance or resolution, that the special benefits conferred upon property within the municipality by the construction of such outlet or trunk sewer, or of any sewer or sewers, system of sewerage, trunk, lateral or connecting sewer connecting with and discharging into any such joint improvement or works shall not be assessed upon the property specially benefited thereby, and in case any assessment shall be levied upon property in such municipality under the provisions of this article, such municipality may pay the gross amount of such assessments when made to the treasurer of the joint meeting, and thereupon the assessments so made upon property within the limits of the municipality shall be canceled and discharged.
N.J.S. § 40:63-127