reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40A:4-12.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-12.1 - Certification of preliminary municipal tax levy under State fiscal year

40A:4-12.1. Certification of preliminary municipal tax levy under State fiscal year  16. On or before May 13 of each year, the governing body of each municipality operating under the State fiscal year shall certify, by resolution, to the Director of the Division of Local Government Services a preliminary municipal tax levy to be utilized in calculation of the municipal portion of the third and fourth installments of property taxes. The amount of the preliminary municipal tax levy shall be calculated in such a manner as to level insofar as possible the municipal portion of third and fourth installments and the subsequent first and second installments, but unless otherwise approved by the director, the amount of the preliminary municipal tax levy shall not be less than 95% of the current fiscal year's municipal tax levy. A copy of the certification shall be forwarded to the director, and to the county board of taxation which shall then use the levy in preparation of the extended tax duplicate for the municipality pursuant to R.S.54:4-55. If the governing body fails to act in a timely manner, the director may prepare and certify the preliminary municipal tax levy and shall provide a copy to the county board of taxation and the municipality. The director shall promulgate forms and instructions as necessary for the calculation of the preliminary municipal tax levy.  L.1994,c.72,s.16.
NJ Rev Stat § 40A:4-13 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-13 - Inclusion of amount required for school purposes

40A:4-13. Inclusion of amount required for school purposes  The amount to be raised by taxes for school purposes, required to be certified to the governing body of a municipality for inclusion in its budget, shall be set forth in a separate section of the budget upon adoption and shall be added to the amount to be raised by taxes for school purposes, if any, which were included in the approved budget upon the final adoption of the budget, or it may be omitted from the budget as approved and may be added to the budget, by resolution, on final adoption without public advertisement. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-14 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-14 - School items; separate certification

40A:4-14. School items; separate certification  In making the certifications of the budget for transmission to the county board, the amount to be raised by taxes for school purposes by a municipality shall be separately stated and a. In municipalities in which the amount to be raised by taxes for school purposes is required to be certified to the governing body for inclusion in its budget, there shall be deducted from the "municipal tax levy" : (1) The amount appropriated for debt service after first deducting therefrom the amount of the State school building aid, if any; and (2) The amount of any emergency appropriation for school purposes certified to the municipality and approved by the governing body thereof; (3) The amount appropriated for school capital improvements for land, buildings and equipment. b. In all other municipalities, there shall be deducted from the municipal tax levy any appropriations for school purposes required. Said items shall be added by the county board to the amounts to be raised by taxation for school purposes. L.1960, c. 169, s. 1, eff. Jan. 1, 1962. Amended by L.1978, c. 136, s. 24, eff. Oct. 30, 1978; L.1979, c. 23, s. 1, eff. Feb. 8, 1979.
NJ Rev Stat § 40A:4-15 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-15 - Late approval of budget

40A:4-15. Late approval of budget  The director may certify any budget not filed with him within the time prescribed. Such budget must be accompanied by a statement of reasons, satisfactory to the director, for such delay. All actions subsequently taken by the director and the local unit with respect to certification and adoption of the budget are to be taken forthwith and as if the introduction, approval, hearing or filing had occurred on time. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-16 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-16 - County board to advise director of failure to receive budget

40A:4-16. County board to advise director of failure to receive budget  40A:4-16. Where the county board has not received a copy of the budget resolution or other evidence showing the amount to be raised by taxation for the purposes of a county or taxing district not later than March 31 of the calendar fiscal year, in the case of a county, taxing district or a municipality for which the fiscal year is January 1 through December 31 or not later than October 6 in those municipalities which operate on the State fiscal year, the board shall immediately notify the director of such failure.  L.1960, c.169, s.1; amended 1991,c.75,s.13; 1994,c.72,s.10.
NJ Rev Stat § 40A:4-17 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-17 - Director's certificate to the county board

40A:4-17. Director's certificate to the county board  40A:4-17. The director may, in accordance with subsection a. or b. of this section, after receipt of notice that the county board has not received a copy of the budget resolution or other evidence showing the amount to be raised by taxation for the purposes of a local unit, or other failure of a governing body to act in accordance with law:  a. transmit to the county board a certificate setting forth the amount required for the operation of the local unit for the fiscal year. The operating budget of the preceding year shall constitute and limit the appropriations of the current year with suitable adjustments for debt service, other mandatory charges and changes in revenues, but excluding the amount to be raised for taxes for school purposes where required to be included in the municipal budget.  The certificate shall be prepared by using the revenues and appropriations appearing in the adopted budget of the preceding year with suitable adjustments to include, without limitation:  Any amounts required for principal and interest of indebtedness falling due in the fiscal year;  Any deferred charges or statutory expenditures required to be raised in the fiscal year; and  In addition, the director shall adjust the revenues, local tax requirements and surplus revenues appearing in the adopted budget of the preceding year in such manner that the cash basis provisions of this chapter shall apply.  b. establish the amount to be raised by taxation and certify the same to the county tax board. The local unit shall have 45 days thereafter to finally adopt its budget pursuant to law. If the governing body fails to act accordingly, the director may act in accordance with subsection a. of this section.  L.1960, c.169, s.1; amended 1991,c.75,s.14; 1994,c.72,s.11.
NJ Rev Stat § 40A:4-18 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-18 - Table of aggregates for late budgets

40A:4-18. Table of aggregates for late budgets  40A:4-18. a. In municipalities operating under a calendar fiscal year, immediately upon receipt of the director's certificate the county board shall fill out the table of aggregates required by R.S.54:4-52 and shall determine the amount of "other local taxes" for the year based upon the certificate of the director. Upon completion, the county board shall transmit a copy of each municipality's table of aggregates to the director.  If the local unit shall have adopted a budget for the calendar fiscal year and shall have transmitted a certified copy thereof to the county board on or before April 10, the board may substitute the adopted budget in the place of the amount certified by the director, but no such substitutions shall be made after May 1, unless otherwise approved by the director.  b. In municipalities operating under the State fiscal year, immediately upon receipt of the director's certificate, the county board of taxation shall use the certificate to prepare the extended tax duplicate for the municipality. If the local unit shall have adopted a budget for the fiscal year and shall have transmitted a certified copy thereof to the county board on or before October 10, the board may substitute the adopted budget in the place of the amount certified by the director, but no such substitutions shall be made after October 15, as the case may be, unless otherwise approved by the director.  Amended 1978,c.136,s.25; 1979,c.23,s.2; 1991,c.75,s.15; 1994,c.72,s.12.
NJ Rev Stat § 40A:4-19 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-19 - Temporary appropriations

40A:4-19. Temporary appropriations  40A:4-19. The governing body may and, if any contracts, commitments or payments are to be made prior to the adoption of the budget, shall, by resolution adopted within the first 30 days of the beginning of the fiscal year, 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 26.25% 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, capital improvement fund and public assistance. Nothing herein contained shall prevent or relieve the governing body from making appropriations during the last 10 days of the year preceding the beginning of the fiscal year for all interest and debt redemption charges maturing during the fiscal year. Amended 1991, c.75, s.16; 1996, c.113, s.10.
NJ Rev Stat § 40A:4-19.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-19.1 - Appropriation to provide for extended time period where budget dates have been extended

40A:4-19.1. Appropriation to provide for extended time period where budget dates have been extended  In any local fiscal year for which budget dates have been extended pursuant to section 1 of this act, the Director of the Division of Local Government Services may permit temporary budget appropriations to provide for the period between the date upon which the budget was scheduled for adoption pursuant to N.J.S.40A:4-5 and the actual date upon which the budget was adopted.  L.1989,c.31,s.5; amended 1991,c.75,s.17.
NJ Rev Stat § 40A:4-20 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-20 - Emergency temporary appropriations

40A:4-20. Emergency temporary appropriations  In addition to temporary appropriations necessary for the period prior to the adoption of the budget and regular appropriations, the governing body may, by resolution adopted by a 2/3 vote of the full membership thereof, make emergency temporary appropriations for any purposes for which appropriations may lawfully be made for the period between the beginning of the current fiscal year and the date of the adoption of the budget for said year. The amount of such emergency temporary appropriations shall be included under the correct headings in the budget as adopted. If they are adopted after the introduction and approval of the budget and were not included in the budget as approved, they shall be included by amendment in the budget as adopted, except that no public advertisement or public hearings shall be required as to their adoption as amendments. A copy of each resolution making such emergency temporary appropriations shall be filed forthwith with the director. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-21 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-21 - Separate sections required

40A:4-21. Separate sections required  The budget shall provide separate sections for: a. Operation of local unit (current fund). b. Operation of any municipal public utility. c. Dedicated assessment budget. d. Dedicated by rider. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-22 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-22 - Form and content of current budget

40A:4-22. Form and content of current budget  Every budget shall be prefaced by an explanatory statement of its contents and shall be itemized according to the respective objects and purposes for which appropriations are made. Itemization shall be in the form, classification and detail prescribed by regulations of the local government board. The itemization, form and arrangement of the budget shall be such as to facilitate the exercise of the comptroller function. The budget shall consist of a tabulated statement of: a. all anticipated revenues applicable to the expenditures for which appropriations are made in the budget, and b. the appropriations to be made for all purposes for which such revenues are to be expended. The total of anticipated revenues must equal the total of appropriations. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-22.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-22.1 - "State-funded social service programs"; county trust fund; disbursement; annual budget message

40A:4-22.1. "State-funded social service programs"; county trust fund; disbursement; annual budget message  1. a. A county may establish a trust fund account entitled "State-funded social service programs" from which expenditures of county and State funds shall be disbursed for the following: (1) Section 5 of P.L.1959, c.86 (C.44:10-5) for the various assistance to families with dependent children programs; (2) R.S.30:4-78 with respect to payments for all county patients residing in State psychiatric facilities and facilities for the developmentally disabled; (3) Section 30 of P.L.1951, c.138 (C.30:4C-30) for maintenance on behalf of children; (4) R.S.44:7-25 for old age assistance; (5) Section 3 of P.L.1951, c.139 (C.44:7-40) for assistance to the permanently and totally disabled; and (6) Section 44 of P.L.1962, c.197 (C.44:7-46) for assistance for the blind. Any required county share or match for these programs shall be first appropriated in the annual county budget, then paid to the trust fund prior to disbursement. b. Commencing with the first year the State-funded social service program trust fund account is established, the board of chosen freeholders shall include in the annual budget message, required pursuant to N.J.S.40A:4-22, a summary of the anticipated State aid and county share for each program included in the trust fund. L.1995,c.264,s.1.
NJ Rev Stat § 40A:4-22.2 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-22.2 - "Attorney Identification Card Program."

40A:4-22.2 "Attorney Identification Card Program."  1. A county may establish a trust fund account entitled, "Attorney Identification Card Program" trust fund into which shall be deposited all fees paid by attorneys for the purchase of identification cards and from which expenditures shall be disbursed exclusively for the procurement of equipment, ongoing maintenance and supplies, and associated services necessary to issue the cards and to operate and maintain the system. L.2009, c.11, s.1.
NJ Rev Stat § 40A:4-23 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-23 - Arrangement of revenues; current fund

40A:4-23. Arrangement of revenues; current fund  The anticipated revenues shall be classified as "surplus anticipated" , "miscellaneous revenues" , "receipts from delinquent taxes" , and "amount to be raised by taxes to support municipal budget appropriations" . In parallel columns to the right of the several items of anticipated revenues, the following shall be stated: a. The amounts estimated to be realized from the several items of revenue in the current fiscal year. b. The amounts anticipated from the same source in the preceding year. c. The amounts actually received in cash or realized in accordance with regulations of the local government board during such preceding year. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-24 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-24 - Surplus

40A:4-24. Surplus  "Surplus" in the current section of accounts shall consist of the excess of quick assets such as cash, investments, State or other public aid receivable, and deferred charges over legal and demand liabilities. Unless the director shall give his prior written consent thereto, the amount of any item of "surplus anticipated" included in any budget shall not exceed the amount of surplus held in cash or quick assets at the beginning of the fiscal year. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-25 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-25 - Miscellaneous revenues

40A:4-25. Miscellaneous revenues  "Miscellaneous revenues" shall include such amounts as may reasonably be expected to be realized in cash during the fiscal year from known and regular sources, or from sources reasonably capable of anticipation, and lawfully applicable to the appropriations made in the budget, other than dedicated revenues, revenues from taxes to be levied to support the budget, receipts from delinquent taxes, and surplus. Miscellaneous revenues stated in the budget shall be classified according to their respective sources. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
NJ Rev Stat § 40A:4-25.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-25.1 - Use of library monies transferred to municipality.

40A:4-25.1 Use of library monies transferred to municipality.  2. Monies approved by the State Librarian for transfer to a municipality by the board of trustees of its municipal free library, pursuant to subsection c. of R.S.40:54-15, may be anticipated by the municipality as a miscellaneous revenue; provided, however, that the monies shall be used solely and exclusively by the municipality for the purposes of reducing the amount the municipality is required to raise by local property tax levy for municipal purposes. The director shall certify that each municipality has complied with this section. If the director finds that monies transferred to a municipality by its municipal free library pursuant to subsection d. of R.S.40:54-15 are not used by that municipality solely and exclusively to reduce the amount required to be raised by the local property tax levy, then the director shall correct the municipal budget, pursuant to N.J.S.40A:4-86, to ensure that the transferred funds are used for that purpose only. L.2008, c.8, s.2.
NJ Rev Stat § 40A:4-26 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-26 - Miscellaneous, anticipated revenues.

40A:4-26 Miscellaneous, anticipated revenues.  a. No miscellaneous revenues from any source shall be included as an anticipated revenue in the budget in an amount in excess of the amount actually realized in cash from the same source during the next preceding fiscal year, unless the director shall determine upon application by the governing body that the facts clearly warrant the expectation that such excess amount will actually be realized in cash during the fiscal year and shall certify such determination, in writing, to the local unit. b. Notwithstanding the provisions of subsection a. to the contrary, when a public health emergency pursuant to the "Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.), or a state of emergency, pursuant to P.L.1942, c.251 (C.App.A:9-33 et seq.), or both, has been declared by the Governor in response to COVID-19, the Director of the Division of Local Government Services may promulgate general guidance modifying the standard for anticipated revenues when the amount realized in cash from the same source during the next preceding fiscal year experienced reductions due to COVID-19. As used in this subsection, "COVID-19" means the coronavirus disease 2019, as announced by the World Health Organization on February 11, 2020, and first identified in Wuhan, China. amended 2020, c.74, s.1.
NJ Rev Stat § 40A:4-27 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-27 - Miscellaneous revenues; sale of property.

40A:4-27 Miscellaneous revenues; sale of property.  40A:4-27. A local unit may anticipate as a miscellaneous revenue the total amount of all payments due and payable to the local unit during the fiscal year, directly or indirectly as a result of the sale of property by the local unit, when the obligation to make such payment is entered into prior to the adoption of the budget. Amended 1991, c.75, s.18; 1994, c.72, s.13; 2000, c.126, s.17.
NJ Rev Stat § 40A:4-27.1 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-27.1 - Anticipation in budget

40A:4-27.1. Anticipation in budget  Any monies due a municipality pursuant to the provisions of section 19 of P.L. 1975, c. 326 (C. 13:1E-28) may be anticipated by the municipality for the purposes of preparing its annual budget.  L. 1985, c. 38, s. 39; amended by L. 1987, c. 74, s. 7.
NJ Rev Stat § 40A:4-27.2 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-27.2 - Municipal "cap" exemption

40A:4-27.2. Municipal "cap" exemption  Any monies due a municipality pursuant to the provisions of section 40 of P.L. 1985, c. 38 (C. 48:13A-5.1) may be anticipated by the municipality for the purposes of preparing its annual budget.  L. 1985, c. 38, s. 41; amended by L. 1987, c. 74, s. 8.
NJ Rev Stat § 40A:4-27.3 (2021)
2021 New Jersey Revised Statutes|Title 40A - Municipalities and Counties|Section 40A:4-27.3 - Distribution of certain municipal revenues to real property taxpayers; definitions

40A:4-27.3. Distribution of certain municipal revenues to real property taxpayers; definitions  1. a. The governing body of a municipality, by resolution, may determine to distribute receipts from a miscellaneous revenue to the real property taxpayers of the municipality during the current local budget year. The distribution shall take the form of a credit against the taxes assessed against each taxable line item on the tax list for the current tax year. The amount of the credit, which shall not be less than 0.10 cent, shall be an amount that is proportional to the ratio of the assessed value of each taxable line item over the taxable value of all real property in the municipality, as determined by the county tax board. b. For the purposes of this section: "Reimbursement amount" means a sum of money equal to a credit against taxes distributed pursuant to subsection a. of this section to the landlord of a multifamily dwelling and shall be considered a property tax reduction for the purposes of the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.). c. When a reimbursement amount is received by the landlord of a multifamily dwelling pursuant to subsection a. of this section, the reimbursement amount shall be considered a "property tax reduction" as defined in section 2 of the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.3), and shall be distributed in the same manner as distributions or credits are made under the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.). d. In addition to any regulations promulgated pursuant to the "Tenants' Property Tax Rebate Act," P.L.1976, c.63 (C.54:4-6.2 et seq.), the Director of the Division of Local Government Services in the Department of Community Affairs shall provide, through rules, regulations and forms adopted pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), that reimbursement distributions or credit received by tenants under P.L.2001, c.140 (C.40A:4-27.3) shall be provided to tenants as a tenant property tax rebate. L.2001,c.140.