reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40A:14-78.3 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.3 - Amendments; hearing; notice

40A:14-78.3. Amendments; hearing; notice  The fire commissioners may amend the budget during or after the public hearing. All amendments shall be read in full. No amendment shall be effective until the taxpayers of the district and all persons having an interest therein shall have been granted a public hearing thereon, if such amendment shall: a. Add a new item of operating appropriations in an amount in excess of 1% of the total amount of operating appropriations as stated in the approved budget; b. Increase or decrease any item of operating appropriations by more than 10%; or, c. Increase the amount to be raised by taxes by more than 5%. Notice of hearing on any amendment shall be advertised at least 3 days before the date set therefor. Such amendment shall be read in full at such hearing and before adoption. L.1979, c. 453, s. 7.
NJ Rev Stat § 40A:14-78.4 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.4 - Adoption of budget; time; advertisement.

40A:14-78.4 Adoption of budget; time; advertisement.  8. The fire district budget shall be adopted, by a vote of a majority of the full membership of the fire commissioners, not later than 25 days prior to the third Saturday in February. The adopted budget shall be advertised after adoption. The advertisement shall contain a copy of the budget and shall be published at least once in a newspaper circulating in the fire district at least 7 days prior to the third Saturday in February. L.1979, c.453, s.8; amended 2017, c.206, s.24.
NJ Rev Stat § 40A:14-78.5 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.5 - Adoption of budget amendments.

40A:14-78.5 Adoption of budget amendments.  9. a. If at an election held on the third Saturday in February pursuant to N.J.S.40A:14-72 the question of either (1) pursuant to subsection e. of N.J.S.40A:14-72,determining the amount of money to be raised for the ensuing year and, if applicable, whether to exceed the property tax levy cap, established pursuant to section 10 of P.L.2007, c.62 (C.40A:4-45.45); or (2) pursuant to subsection f. of N.J.S.40A:14-72, whether to exceed the property tax levy cap, established pursuant to section 10 of P.L.2007, c.62 (C.40A:4-45.45), is voted affirmatively upon by a majority of the legal voters voting in the election, the budget shall be considered finally adopted, and the board of fire commissioners shall certify the amount to be raised by taxation to support the district budget to the assessor of the municipality, pursuant to N.J.S.40A:14-79. b. If at an election held on the third Saturday in February the question of either (1) pursuant to subsection e. of N.J.S.40A:14-72, determining the amount of money to be raised for the ensuing year and, if applicable, the question of whether to exceed the property tax levy cap established pursuant to section 10 of P.L.2007, c.62 (C.40A:4-45.45); or (2) pursuant to subsection f. of N.J.S.40A:14-72, whether to exceed the property tax levy cap, established pursuant to section 10 of P.L.2007, c.62 (C.40A:4-45.45), is voted negatively upon by a majority of the legal voters voting in the election, the governing body of the municipality in which the fire district is located shall, by resolution of a majority of its full membership, within 30 days after the annual election and after a public hearing for which the legal voters of the fire district shall be given 5 days' advertised notice, and at which any interested person shall be heard, fix an annual budget for the fire district. The amount of each appropriation section of the budget so fixed shall not exceed the amount for each as previously voted upon at the annual election, except the appropriation for debt service which shall be included in the amount that is required to be paid. The governing body shall certify the amount to be raised by taxation to support the district budget as set forth in the final budget, to the assessor of the municipality, pursuant to N.J.S.40A:14-79. c. Following the final approval of a budget by the board of fire commissioners or the voters, as applicable, the Director of the Division of Local Government Services in the Department of Community Affairs may approve a budget amendment to provide for the anticipation of revenue from a public or private funding source which was not known at the time the budget was approved, and the appropriation thereof, provided the amount of the appropriation does not exceed the amount of the revenue received. L.1979, c.453, s.9; amended 1982, c.174; 2011, c.153; 2017, c.206, s.19.
NJ Rev Stat § 40A:14-78.6 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.6 - Fire district budget to provide separate sections.

40A:14-78.6 Fire district budget to provide separate sections.  10. The fire district budget shall provide for separate sections for: a. Operating appropriations: (1) Current operating expenses; (2) Amounts necessary to fund any deficit from the preceding budget year; and (3) Length of service award program. b. Capital appropriations: Amounts necessary in the current budget year to fund or meet obligations incurred for capital purposes pursuant to N.J.S.40A:14-84, N.J.S.40A:14-85 and N.J.S.40A:14-87, itemized according to purpose. c. Total appropriations: The sum of a. and b. above. L.1979,c.453,s.10; amended 1997, c.388, s.13.
NJ Rev Stat § 40A:14-78.7 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.7 - Separate items in operating appropriations section

40A:14-78.7. Separate items in operating appropriations section  The operating appropriations section of the fire district budget shall set forth separate items for administration, operation and maintenance of each office or agency of the fire district. Each paid position established pursuant to this act shall be set forth along with the compensation to be paid therefor. The total amount to be appropriated for the purposes set forth in section 4 of this act shall be stated separately. L.1979, c. 453, s. 11.
NJ Rev Stat § 40A:14-78.8 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.8 - Separate items in fire district budget

40A:14-78.8. Separate items in fire district budget  The fire district budget shall provide for separate items for: a. Surplus, which shall not exceed the amount of surplus held in cash or quick assets at the beginning of the budget year; b. Miscellaneous revenues, which shall be such amounts as may reasonably be expected to be realized in cash during the budget year from known and regular sources, or from sources reasonably capable of anticipating, including amounts expected to be received from municipalities appropriating money for fire district purposes, but not including revenues from taxes to be levied to support the district budget; and, c. Amount to be raised by taxation to support the district budget, which shall be the amount to be certified to the assessor of the municipality to be assessed against the taxable property in the district pursuant to N.J.S. 40A:14-79. Such amount shall be equal to the amount of the total appropriations set forth in the budget minus the total amount of surplus and miscellaneous revenues set forth in the budget. L.1979, c. 453, s. 12.
NJ Rev Stat § 40A:14-78.9 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.9 - Transfer of appropriations between items.

40A:14-78.9 Transfer of appropriations between items.  5. a. Whenever it shall become necessary during the last two months of the fiscal year to expend amounts in excess of those appropriations specified in the various line items of the operating appropriations section of the annual budget and there shall be excess appropriations in other line items of the operating appropriations section, the board of fire commissioners of the fire district may, by resolution setting forth the facts, adopted by not less than 2/3 vote of the full membership thereof, transfer the amount of the excess to those appropriations deemed to be insufficient.  b. No transfers may be made under this section from appropriations for:  (1) Contingent expenses,  (2) Deferred charges,  (3) Cash deficit of preceding year,  (4) Down payments,  (5) Capital improvements,  (6) Interest and redemption charges, (7) Length of service award program. L.1985,c.288,s.5; amended 1997, c.388, s.14.
NJ Rev Stat § 40A:14-78.10 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.10 - Reserve item transfers

40A:14-78.10. Reserve item transfers  a. If, during the first two months of any fiscal year, the amount of any appropriation reserve in any line item of the operating appropriations section of the budget for the immediately preceding fiscal year is insufficient to pay the claims authorized or incurred during the preceding year, and there shall be an excess in any appropriation reserve in another line item of the operating appropriations section, the board of fire commissioners of any fire district may, by resolution adopted by not less than a 2/3 vote of the full membership thereof, transfer the amount of the excess to the appropriation reserve deemed to be insufficient or for which no reserve was provided.  b. No transfers may be made under this section from appropriation reserves for:  (1) Contingent expenses,  (2) Down payments,  (3) Capital improvements.  L. 1985, c. 288, s. 6, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.11 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.11 - Emergency appropriations

40A:14-78.11. Emergency appropriations  A fire district may make emergency appropriations, after the adoption of a budget approved by the Director of the Division of Local Government Services pursuant to P.L. 1983, c. 313 (C. 40A:5A-1 et seq.), for a purpose which is not foreseen at the time of the adoption thereof, or for which adequate provision was not made therein. This appropriation shall be made only to meet a pressing need for public expenditure to protect or promote the public health, safety, morals or welfare.  L. 1985, c. 288, s. 7, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.12 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.12 - 3% limit

40A:14-78.12. 3% limit  An emergency appropriation, together with all prior emergency appropriations made during the same year, shall not exceed 3% of the total of current operating appropriations made in the budget adopted for that year.  L. 1985, c. 288, s. 8, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.13 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.13 - Emergency appropriation resolution

40A:14-78.13. Emergency appropriation resolution  Emergency appropriations shall be made as follows:  a. The board of fire commissioners of any fire district shall, by resolution adopted by not less than 2/3 of its full membership, declare that an emergency exists requiring a supplementary appropriation.  b. The resolution shall be in the form and content to be prescribed by the municipal governing body and shall set out the nature of the emergency in full.  c. A copy of the resolution shall be filed immediately with the governing body.  d. The resolution shall not take effect until the municipal governing body shall by a vote of not less than 2/3 of its full membership approve the emergency appropriation and certify its approval to the fire district.  L. 1985, c. 288, s. 9, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.14 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.14 - Deferred charge

40A:14-78.14. Deferred charge  The total amount of all emergency appropriations shall be provided in full by the fire district as a deferred charge in the budget of the next succeeding fiscal year. In the event that the budget is not approved by the voters, that deferred charge shall remain in the budget for the fire district to be adopted by the municipal governing body pursuant to the law.  L. 1985, c. 288, s. 10, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.15 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.15 - Financing of emergency appropriation

40A:14-78.15. Financing of emergency appropriation  A fire district may finance any emergency appropriation from the district's available surplus funds, or may borrow money for a period of time not in excess of one year and execute the necessary evidences of indebtedness. L. 1985, c. 288, s. 11, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.16 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.16 - Fiscal year

40A:14-78.16. Fiscal year  Commencing January 1, 1986 all fire district fiscal years shall begin on January 1 and end December 31. Any fire district with a fiscal year commencing at any time during 1985, but ending subsequent to December 31, 1985, shall adopt a budget pursuant to law which ends December 31, 1985, notwithstanding that such requirement results in a fiscal year of less than 12 full calendar months of duration. Any budget heretofore adopted for a fiscal year commencing at any time during 1985 but ending subsequent to December 31, 1985 shall be amended such that the fiscal year to which it pertains shall terminate on December 31, 1985, notwithstanding that such action results in a fiscal year of less than 12 full calendar months.  L. 1985, c. 288, s. 12, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-78.17 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-78.17 - Temporary budget

40A:14-78.17. Temporary budget  A fire district may and, if any contracts, commitments or payments are to be made prior to the adoption of the budget, shall, by resolution adopted prior to January 15, adopt a temporary budget to make appropriations to provide for the period between the beginning of the fiscal year and the adoption of the budget.  The total of the appropriations so made shall not exceed 14% of the total of the appropriations made for all purposes in the budget for the preceding fiscal year, excluding, in both instances, appropriations made for interest and debt redemption charges and capital improvements.  Nothing herein contained shall prevent or relieve the fire district from making appropriations for all interest and debt redemption charges maturing during the fiscal year, at any time prior to the date of the adoption of the budget.  L. 1985, c. 288, s. 13, eff. Aug. 14, 1985.
NJ Rev Stat § 40A:14-79 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-79 - Tax assessment; tax due.

40A:14-79 Tax assessment; tax due.  40A:14-79. Upon proper certification pursuant to section 9 of P.L.1979, c.453 (C.40A:14-78.5), the assessor of the municipality in which the fire district is situate shall assess the amount to be raised by taxation to support the district budget against the taxable property therein, in the same manner as municipal taxes are assessed and the said amount shall be assessed, levied and collected at the same time and in the same manner as other municipal taxes. For the purposes of this section: "District tax due" or "tax due" means the amount so assessed less the district's proportionate share of the property taxes no longer owed by the municipality pursuant to the blue acres property tax exemption established by subsection b. of section 1 of P.L.2013, c.261 (C.54:4-3.3g) and less any applicable credit established by subsection e. of section 1 of P.L.2013, c.261 (C.54:4-3.3g). The collector or treasurer of the municipality in which said district is situate shall pay over all district tax due to the treasurer or custodian of funds of said fire district as follows: on or before April 1, an amount equaling 21.25% of all tax due; on or before July 1, an amount equaling 22.5% of all tax due; on or before October 1, an amount equaling 25% of all tax due; and on or before December 31, an amount equaling the difference between the total of all tax due, and the total of the quarterly amounts of such moneys previously paid over to the fire district. These moneys are to be held and expended for the purpose of providing and maintaining means for extinguishing fires in such district. Notwithstanding anything herein to the contrary, the municipal governing body may authorize, in the cash management plan adopted by it pursuant to N.J.S.40A:5-14, a schedule of payments of fire district tax due by which an amount greater than required on any of the first three payment dates cited herein may be paid over. The municipal governing body and board of fire commissioners may, by concurrent resolution, adopt a schedule of payments of fire district tax due by which an amount less than required on any of the first three payment dates cited herein may be paid over. Such resolution shall be included in the cash management plan adopted by the municipal governing body pursuant to N.J.S.40A:5-14. The commissioners may also pay back, or cause to be paid back to such municipality, any funds or any part thereof paid to the treasurer or custodian of funds of such fire district by the collector or treasurer of the municipality, representing taxes levied for fire district purposes but not actually collected in cash by said collector or treasurer. amended 1979, c.453, s.14; 1985, c.288, s.4; 2013, c.261, s.2.
NJ Rev Stat § 40A:14-80 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-80 - Borrowing money in anticipation of revenue

40A:14-80. Borrowing money in anticipation of revenue  The commissioners of any fire district, by resolution, may borrow after March 1 and before December 31 following, a sum not to exceed the amount appropriated at the preceding annual election held in the district, for current expenses and necessary repairs to fire apparatus and fire houses within the district, less any sums received from the collector of taxes or municipal treasurer on account of such appropriation. They may execute evidences of such indebtedness and pay the amount so borrowed, together with interest thereon, at a rate not exceeding 5% per annum. L.1971, c. 197, s. 1, eff. July 1, 1971.
NJ Rev Stat § 40A:14-81 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-81 - Board of fire commissioners; general powers

40A:14-81. Board of fire commissioners; general powers  The commissioners of a fire district shall have the powers, duties and functions within said district to the same extent as in the case of municipalities, relating to the prevention and extinguishment of fires and the regulation of fire hazards. Nothing contained herein shall be deemed to affect the powers, duties and functions of the State Department of Environmental Protection pertaining to forest fire services. L.1971, c. 197, s. 1, eff. July 1, 1971.
NJ Rev Stat § 40A:14-81.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:14-81.1 - Fire districts; paid positions; establishment; resolution; procedure for passage; publication

40A:14-81.1. Fire districts; paid positions; establishment; resolution; procedure for passage; publication  a. The commissioners of any fire district may, by resolution, establish paid positions within the fire department, or for the fire district, as such position shall be determined by the commissioners to be required for the purposes of the fire district. The commissioners shall, by resolution, appoint persons to, determine the terms of, fix the compensation for, and prescribe the powers, functions and duties of all paid positions so established. For the purposes of this section, a paid position shall mean any position for which any compensation is provided by the fire district other than reimbursement for expenses and losses actually incurred in the performance of duties. b. Every resolution proposed pursuant to subsection a. of this section, after being introduced and having passed a first reading, which may be by title, shall be published in full at least once in a newspaper having substantial circulation in the fire district, together with a notice of the introduction thereof and the time and place when and where it will be considered for final passage. Such publication shall appear at least 1 week prior to the time fixed for further consideration for final passage. c. At the time and place stated in the publication, or at any time and place to which the meeting for the further consideration of the resolution shall from time to time be adjourned, all persons interested shall be given an opportunity to be heard concerning the resolution. The opportunity to be heard shall include the right to ask pertinent questions concerning the resolution by any resident of the fire district or by any other person affected by the resolution. Final passage of the resolution shall be at least 10 days after the first reading. d. Upon the opening of the hearing, the resolution shall be given a second reading, which may be by title, and may thereafter be passed with or without amendment, or rejected. At least 1 week prior to second reading, a copy of the resolution shall be posted in such public place as notices are usually posted in the district, and copies shall be made available to each person requesting a copy during said week and during the hearing. No amendment to such resolution shall be adopted, unless such amendment is presented in written form to the fire commissioners and copies made available to each person requesting a copy at the meeting at which the amendment is considered. e. Upon passage, every such resolution, or the title, together with a notice of the date of passage or approval, or both, shall be published at least once in a newspaper having substantial circulation in the fire district. L.1979, c. 453, s. 1.