40:56-36.Ā  Separate account for assessments;Ā  sinking fund
All assessments as collected shall be immediately placed in an account to beĀ  known asĀ  "local improvement assessment account" .Ā  Such moneys shall be usedĀ  only to pay indebtedness incurred for such improvements whether by temporary orĀ  permanent certificates, notes or bonds.Ā  Whenever a sinking fund is maintained,Ā  upon a vote of the governing body such moneys as collected shall be paid intoĀ  such sinking fund and kept in a similarly designated account and used for theĀ  purposes herein described.