reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.16 - Referendum; increase in final appropriations

40A:4-45.16. Referendum; increase in final appropriations
In any public referendum conducted by a municipality pursuant to subsection i. of section 3 of P.L.1976, c. 68 (C. 40A:4-45.3i.), the public question to be submitted to the voters at the referendum election shall state only the amount by which the final appropriations of the municipality shall be increased by more than the permissible level over the previous year's final appropriations if the question is approved by the voters, and the percentage rate of increase which that amount represents over the permissible rate. There shall be set forth in an accompanying explanatory statement a list of the appropriations line items to which the increased amount shall apply and such other relevant information as the governing body may wish to include therein.
A resolution adopted by a municipality to authorize the conduct of such a referendum shall set forth, in addition to the above, the amount to be appropriated for each applicable appropriations item: a. if the referendum question is approved by the voters; and b. if the referendum question is disapproved by the voters.
L.1983, c. 49, s. 9, eff. Jan. 31, 1983.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.19 - Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriation

40A:4-45.19. Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriation
a. In the first local budget year in which a county or municipality shall commence to fund a new service or program, which it is required to provide as a result of a binding referendum initiated and approved by the voters of the county or municipality, there shall be added to the final appropriations upon which the permissible municipal expenditures are calculated, or upon which the permissible county tax levy is calculated, the amount determined by the county or municipal governing body to be necessary to fund the service or program in that local budget year.
b. Notwithstanding the provisions of any other law to the contrary, whenever, on or after the effective date of this act, a binding referendum question is required to be submitted in a county or municipality as a result of a petition initiated by the voters thereof, the approval of which by the voters would require the county or municipality to provide a new service or program, the governing body of the county or municipality shall cause to be set forth in an accompanying explanatory statement to the public question to appear on the ballot the amount of appropriations determined by the governing body to be necessary to fund the service or program in the first local budget year following approval of the question, and such other relevant information as the governing body may wish to include therein. The amount so set forth shall be the amount added to the county or municipal final appropriations pursuant to subsection a. of this section in the first local budget year in which the county or municipality shall commence to fund the service or program approved by the voters.
c. For the purposes of subsections a. and b. of this section, in determining the amount of appropriations necessary to fund the provision of a new service or program, the county or municipal governing body shall deduct an amount equal to the amount of any revenues anticipated to be derived from service fees to be imposed for the service or program in the first local budget year in which the county or municipality shall commence to fund the service or program. If in any local budget year thereafter, the county or municipality shall impose new service fees or increased service fees for the service or program, the amount of final appropriations upon which the permissible municipal expenditures are calculated, or upon which the permissible county tax levy is calculated, shall be reduced in the first full local budget year to which the new or increased service fees pertain, by the amount to be derived in that year from the new service fees or the increase in service fees.
L.1983, c. 312, s. 2, eff. Aug. 26, 1983.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.38 - Transfer of funds from appropriation subject to limitation

40A:4-45.38. Transfer of funds from appropriation subject to limitation
No transfer of funds authorized by N.J.S.40A:4-58 and N.J.S.40A:4-59 shall be made from an appropriation which is not subject to limitation pursuant to section 3 or 4 of P.L.1976, c.68 (C.40A:4-45.3 and 40A:4-45.4) to an appropriation which is subject to either of those limitations. Notwithstanding the provisions of N.J.S.40A:4-58 and N.J.S.40A:4-59 no transfer of funds is authorized between appropriations not subject to limitation pursuant to section 3 or 4 of P.L.1976, c.68 (C.40A:4-45.3 and 40A:4-45.4), except transfers may be made to interest and redemption charges.
L.1990,c.89,s.6.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.39 - Reduction for unrealized municipal revenues

40A:4-45.39. Reduction for unrealized municipal revenues
To the extent that a municipality fails to realize revenues appropriated in any budget year, other than federal or State aid revenues, it shall be required to reduce the amount on which it calculates its permissible increase for the following year by an amount equal to those revenues that it failed to realize.
L.1990,c.89,s.7.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.40 - Transfer of services, deduction from county appropriation

40A:4-45.40. Transfer of services, deduction from county appropriation
In each local budget year in which any service, function, or portion thereof, is transferred to, or assumed by, the State or federal government from a county government, the county shall deduct from its final appropriations upon which its permissible county tax levy is calculated the amount which the county expended for that service or function during the last full budget year, or portion thereof, throughout which the service or function so transferred was funded from appropriations in the county budget.
L.1990,c.89,s.8.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.41 - Appropriation included in spending limitation

40A:4-45.41. Appropriation included in spending limitation
All appropriations, other than for debt service and emergency temporary appropriations, made to cover overexpenditures or expenditures from a previous budget year, shall be included within the local unit's spending limitation in the year the appropriation is made.
L.1990,c.89,s.9.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.42 - Annual report to Governor, Legislature

40A:4-45.42. Annual report to Governor, Legislature
The Chairman of the Local Finance Board shall provide an annual report to the Governor and the Legislature detailing all significant local expenditure limitation issues that came before the Local Finance Board or the Division of Local Government Services in the Department of Community Affairs during the preceding year.
L.1990,c.89,s.10.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.43 - Exemption on limits on increases for certain appropriations for pension contributions.

40A:4-45.43 Exemption on limits on increases for certain appropriations for pension contributions.
5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L.1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding normal and accrued liability contributions to the Public Employees' Retirement System of New Jersey due in the State fiscal years 2004-05, 2005-06, 2006-07, 2007-08 and 2008-09, or to the Police and Firemen's Retirement System due in the State fiscal years 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08, shall be exempt from the limits on increases to municipal appropriations and to the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due.
L.2003,c.108,s.5.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.43a - Additional exceptions to limits on increases to appropriations.

40A:4-45.43a Additional exceptions to limits on increases to appropriations.
5. In addition to the exceptions to the limits on increases to municipal appropriations set forth in section 3 of P.L.1976, c.68 (C.40A:4-45.3) and to the county tax levy set forth in section 4 of P.L.1976, c.68 (C.40A:4-45.4), appropriations that represent expenditures made by a municipality or county for the purpose of funding certain normal and accrued liability contributions set forth in sections 1 and 2 of P.L.2009, c.19 amending section 24 of P.L.1954, c.84 (C.43:15A-24) and section 15 of P.L.1944, c.255 (C.43:16A-15) due in the State fiscal year 2009-2010 shall be exempt from the limits on increases to municipal appropriations and from the limits on increases to the county tax levy in county budgets, respectively, for the local budget year in which those contributions are due, except that for local fiscal year 2009 the full normal and accrued liability contributions to the Public Employees' Retirement System shall be added to the allowable operating appropriations before exceptions.
L.2009, c.19, s.5.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.44 - Definitions relative to property tax levy cap concerning local units.

40A:4-45.44 Definitions relative to property tax levy cap concerning local units.
9. For the purposes of sections 9 through 13 of P.L.2007, c.62 (C.40A:4-45.44 through C.40A:4-45.47 and C.40A:4-45.3e):
"Adjusted tax levy" means an amount not greater than the amount to be raised by taxation of the previous fiscal year, less any waivers from a prior fiscal year required to be deducted by the Local Finance Board pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), that result multiplied by 1.02, to which the sum of exclusions defined in subsection b. of section 10 of P.L.2007, c.62 (C.40A:4-45.45) shall be added.
"Amount to be raised by taxation" means the property tax levy set in the annual budget of a local unit.
"Local unit" means a municipality, county, fire district, or solid waste collection district, but shall not include a municipality that had a municipal purposes tax rate of $0.10 or less per $100 for the previous tax year.
"New ratables" means the product of the taxable value of any new construction or improvements times the tax rate of a local unit for its previous tax year.
"County entity budget authority" means the county tax administrator, county superintendent of election, county board of election, county register of deeds and mortgages, county clerk, county surrogate, county prosecutor, and county sheriff, in their role as the appointing authority of their respective offices.
"County entity" means a county board of taxation, office of the county superintendent of election, office of the county board of election, office of the county register of deeds and mortgages, office of the county clerk, office of the county surrogate, office of the county prosecutor, and county sheriff's department.
L.2007, c.62, s.9; amended 2010, c.44, s.8; 2015, c.249, s.2.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.45 - Cap on calculation of adjusted tax levy by local unit; exclusions.

40A:4-45.45 Cap on calculation of adjusted tax levy by local unit; exclusions.
10. a. (1) In the preparation of its budget the amount to be raised by taxation by a local unit shall not exceed, except as provided in paragraph (2) of this subsection, the sum of new ratables, the adjusted tax levy, and the total of waivers approved pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46); provided, however, that in the case of a county, the amount to be raised by taxation shall not exceed the amount permitted by section 4 of P.L.1976, c.68 (C.40A:4-45.4).
(2) A local unit that has not been granted approval for a waiver pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), may add to its adjusted tax levy in any one of the next three succeeding years, the amount of the difference between the maximum allowable amount to be raised by taxation or county purposes tax, as applicable, for the current local budget year pursuant to paragraph (1) of this subsection and the actual amount to be raised by taxation or county purposes tax, as applicable, for the current local budget year.
b. The following exclusions shall be added to the calculation of the adjusted tax levy:
increases in amounts required to be raised by taxation for capital expenditures, including debt service as defined by law; increases in pension contributions and accrued liability for pension contributions in excess of 2.0%; increases in health care costs equal to that portion of the actual increase in total health care costs for the budget year that is in excess of 2.0% of the total health care costs in the prior year, but is not in excess of the product of the total health care costs in the prior year and the average percentage increase of the State Health Benefits Program, P.L.1961, c.49 (C.52:14-17.25 et seq.), as annually determined by the Division of Pensions and Benefits in the Department of the Treasury; and extraordinary costs incurred by a local unit directly related to a declared emergency, as defined by regulation promulgated by the Commissioner of the Department of Community Affairs, in consultation with the Commissioner of Education, as appropriate.
If there are no exclusions, then the amount of the difference shall reduce the adjusted tax levy by that amount. Any cancelled or unexpended appropriation for any exclusion pursuant to this subsection or waiver pursuant to section 11 of P.L.2007, c.62 (C.40A:4-45.46), also shall be deducted from the sum of the exclusions listed in this subsection or directly reduce the adjusted tax levy if there are no exclusions.
L.2007, c.62, s.10; amended 2009, c.19, s.4; 2010, c.44, s.9.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.45a - Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.

40A:4-45.45a Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.
4. Notwithstanding the provisions of section 10 of P.L.2007, c.62 (C.40A:4-45.45) to the contrary, amounts required to be raised to pay the recycling tax imposed by section 4 of P.L.2007, c.311 (C.13:1E-96.5) shall be treated as an exclusion that shall be added to the calculation of the adjusted tax levy.
L.2008, c.6, s.4.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.45b - Parts of budget request; exemptions.

40A:4-45.45b Parts of budget request; exemptions.
3. a. A budget request submitted to the county governing body by a county entity budget authority on behalf of a county entity shall be comprised of two parts: the amount to be raised by property taxation, and the amount to be funded wholly through federal or State funds, fees raised by the county entity, or other sources.
b. In the preparation of the portion of its budget request to be raised by property taxation, a county entity budget authority shall limit any increase in that portion of its budget request to 2.0% of the previous year's budget request, subject to the exclusions set forth in subsection b. of section 10 of P.L.2007, c.62 (C.40A:4-45.45), except that election expenses shall be exempt from the requirements of this subsection. For purposes of this subsection, "election expenses" shall mean and include all necessary expenses incurred by the superintendent of elections, county clerk, and board of elections for each county related to election costs and the administration, preparation, and implementation of all elections, including all vendor related contract services; voting machine maintenance, repairs, parts and equipment, certification, and technical coding; transportation of voting machines and election supplies; overtime for all staff related to election duty; food services during election; poll workers, machine technicians, and other temporary workers; supplies; office equipment; printing; postage; advertisement costs, upon being certified to by the superintendent of elections, county clerk, and board of elections for each county; but shall not mean or include staff salaries for the office of the superintendent of elections, staff salaries for the county clerk, or staff salaries for the county board of elections.
c. Nothing in P.L.2015, c.249 (C.40A:4-45.45b et al.) shall diminish the obligations of a county under a collective bargaining agreement with its employees in force on the effective date of P.L.2015, c.249 (C.40A:4-45.45b et al.).
L.2015, c.249, s.3.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.45c - Rules, regulations.

40A:4-45.45c Rules, regulations.
12. The Director of the Division of Local Government Services in the Department of Community Affairs, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate rules and regulations as may be necessary to effectuate the provisions of this act.
L.2015, c.249, s.12.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.46 - Public question submitted for approval to raise taxes above the limitation allowable.

40A:4-45.46 Public question submitted for approval to raise taxes above the limitation allowable.
11. a. (Deleted by amendment, P.L.2009, c.44)
b. (1) The governing body of a local unit may request approval, through a public question submitted to the legal voters residing in its territory to increase the amount to be raised by taxation by more than the allowable adjusted tax levy. Approval shall be by an affirmative vote of in excess of 50 percent of the people voting on the question at the election. The local unit budget proposing the increase shall be introduced and approved in the manner otherwise provided for budgets of that local unit at least 20 days prior to the date on which the referendum is to be held, and shall be published in the manner otherwise provided for budgets of the local unit at least 12 days prior to the referendum date, unless otherwise directed by the Director of the Division of Local Government Services in the Department of Community Affairs.
(2) The public question to be submitted to the voters at the referendum shall state only the amount by which the adjusted tax levy shall be increased by more than the otherwise allowable adjusted tax levy, and the percentage rate of increase which that amount represents over the allowable adjusted tax levy. The public question shall include an accompanying explanatory statement that identifies the changes in appropriations or revenues that warranted the governing body's decision to ask the public question; or, in the alternative and subject to the approval of the Director of the Division of Local Government Services in the Department of Community Affairs, a clear and concise narrative explanation of the circumstances for the increased adjusted tax levy being proposed.
(3) Unless otherwise provided pursuant to section 1 of P.L.1989, c.31 (C.40A:4-5.1), a referendum conducted pursuant to this subsection shall be held:
(a) for calendar year budgets only on the fourth Tuesday in January and the second Tuesday in March; and
(b) for fiscal year budgets, only the last Tuesday in September, or the second Tuesday in December.
(4) Any decision of the voters rejecting an increase to the tax levy cap under this subsection shall be final and conclusive, and no appeal or review shall be taken therefrom and no waiver application shall be made to the Local Finance Board.
(5) The director is authorized to act as necessary in order to consolidate ballot questions and procedures when a governing body elects to hold a referendum under both this section and section 9 of P.L.1983, c.49 (C.40A:4-45.16).
c. (Deleted by amendment, P.L.2010, c.44)
d. The adjusted tax levy shall be increased or decreased accordingly whenever the responsibility and associated cost of an activity performed by a local unit is transferred to or from a local unit, other government entity, or other service provider.
L.2007, c.62, s.11; amended 2010, c.44, s.10; 2011, c.37, s.34; 2011, c.134, s.60.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-45.47 - Actions taken by director.

40A:4-45.47 Actions taken by director.
12. a. The Director of the Division of Local Government Services in the Department of Community Affairs shall take such action as is deemed necessary and consistent with the intent of sections 9 through 11 of P.L.2007, c.62 (C.40A:4-45.44 through C.40A:4-45.46) to implement its provisions.
b. The Director of the Division of Elections in the Department of State, in consultation with the Commissioner of Education and the Director of the Division of Local Government Services in the Department of Community Affairs, shall determine the hours and locations of polling places, and other matters related to the referenda, to effectuate the purposes of subsection b. of section 11 of P.L.2007, c.62 (C.40A:4-45.46).
L.2007, c.62, s.12; amended 2011, c.37, s.35.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-46 - Emergency appropriations

40A:4-46. Emergency appropriations
A local unit may make emergency appropriations, after the adoption of a budget, for a purpose which is not foreseen at the time of the adoption thereof, or for which adequate provision was not made therein. Such an appropriation shall be made to meet a pressing need for public expenditure to protect or promote the public health, safety, morals or welfare or to provide temporary housing or public assistance prior to the next succeeding fiscal year.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-47 - Emergency appropriations provided for in next budget

40A:4-47. Emergency appropriations provided for in next budget
The total amount of all emergency appropriations shall be provided in full by the governing body as a deferred charge in the budget of the next succeeding fiscal year, except to the extent, if any, that provision for paying, funding or refunding any such emergency appropriation or for financing the purpose of the expenditures pursuant thereto shall previously have been made by authorization of bonds pursuant to 40A:2-3.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-48 - Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations

40A:4-48. Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations
An emergency appropriation which, together with all prior emergency appropriations made during the same year, does not exceed 3% of the total of current and utility operating appropriations made in the budget adopted for that year shall be made as follows:
a. The governing body shall, by resolution adopted by not less than 2/3 vote of its full membership, declare that an emergency exists requiring a supplementary appropriation.
b. The resolution shall be in the form and content prescribed by the local government board and shall set out the nature of the emergency in full.
c. A copy of the resolution shall be filed forthwith with the director.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-49 - Emergency appropriations exceeding, with other appropriations, 3% of the operating appropriations

40A:4-49. Emergency appropriations exceeding, with other appropriations, 3% of the operating appropriations
An emergency appropriation which together with all prior emergency appropriations made during the same year exceeds 3% of the total current and utility operating appropriations in the budget for that year shall be made as follows:
a. The governing body shall, by resolution adopted by not less than 2/3 vote of its full membership, petition the director for permission to exceed the limitation of 3%.
b. The resolution shall be in the form and content prescribed by the local government board, and shall set out the nature of the emergency in full.
c. The director shall consider the resolution and, if requested by local taxpayers or by the governing body, hold a hearing thereon.
d. The director shall, within 5 days after receipt of the resolution, or if a hearing is held, after the hearing, determine whether an emergency exists which requires such appropriation.
e. If the director determines that such appropriation is necessary, he shall fix the maximum amount and the governing body shall not exceed that amount.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-50 - Emergencies financed from surplus

40A:4-50. Emergencies financed from surplus
A local unit may finance any emergency appropriation from surplus funds available, or may borrow money and issue its "emergency notes" as provided for in this chapter to finance any such appropriation.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-51 - Emergency notes authorized

40A:4-51. Emergency notes authorized
Any local unit may borrow money and issue its negotiable notes to meet an emergency appropriation. Each such note shall be authorized by resolution of the governing body, shall be designated an "emergency note" , and may be renewed from time to time. All such notes, and any renewals thereof, shall mature not later than the last day of the fiscal year next succeeding the fiscal year in which such notes were issued and the emergency appropriation authorized. The provisions of this chapter relating to tax anticipation notes shall apply to emergency notes except for limitations as to maturity and renewals.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-52 - Conclusiveness of emergency appropriations upon affidavit of finance officer

40A:4-52. Conclusiveness of emergency appropriations upon affidavit of finance officer
An affidavit of a financial officer of the local unit shall be a conclusive determination of the total amount of any such emergency appropriations made in any fiscal year and of the amount of all budget appropriations for such year.
If any resolution providing for the issuance of notes to meet any such emergency appropriation shall recite or determine that such appropriation was required to meet a pressing need for public expenditure to protect or promote the public health, safety, morals or welfare or to provide for temporary housing or public assistance, such recital or determination shall be deemed to be true for the purpose of determining the validity of such notes, and the local unit issuing such notes and all others interested shall forever thereafter be estopped from denying the same.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-54 - Authorization of special emergency appropriations.

40A:4-54 Authorization of special emergency appropriations.
40A:4-54. A local unit may adopt a resolution authorizing special emergency appropriations to cover the cost of extraordinary expense for the repair, reconstruction of streets, roads or bridges, or other public property damaged by flood or hurricane where such expense was not foreseen at the time of the adoption of the budget. A municipality may adopt a resolution authorizing special emergency appropriations to cover the cost of extraordinary expense for the repair and reconstruction of private property damaged by flood or hurricane in accordance with rules and regulations promulgated by the Department of Community Affairs for a Municipal Natural Disaster Relief Grant Program authorized pursuant to section 2 of P.L.1999, c.366 (C.40:48-9.15).
Amended 1999, c.366, s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-54.1 - Emergency funding for certain employee group insurance programs.

40A:4-54.1 Emergency funding for certain employee group insurance programs.
1. Whenever the accumulated deficits of a municipal health insurance fund established pursuant to P.L.1983, c.372 (C.40A:10-36 et seq.) exceed an amount equal to 10% of the current year's total assessments, the commissioners of the fund may adopt a resolution declaring a special emergency for the purpose of funding obligations to satisfy the accumulated deficits of the employee group insurance programs administered by the fund. The resolution must be adopted no later than 90 days after the fund year end. No resolution adopted by the commissioners for the purpose of authorizing special emergency appropriations for the insurance fund shall take effect without the approval of the Local Finance Board and the Commissioner of Banking and Insurance. The special emergency may be funded for up to three years pursuant to the provisions of either section 3 of P.L.1961, c.22 (C.40A:4-55.3) or section 4 of P.L.1961, c.22 (C.40A:4-55.4).
L.2009, c.231, s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-54.2 - Certified copy of resolution, submission.

40A:4-54.2 Certified copy of resolution, submission.
2. The municipal health insurance fund shall forward a certified copy of the resolution to each fund member and the Local Finance Board and the Commissioner of Banking and Insurance. The fund shall submit a report to the Local Finance Board and the Commissioner of Banking and Insurance setting forth the elements of the accumulated deficit and provide a detailed plan that will enable the fund to retire the accumulated deficit no later than the last day of the third year following the date of the adoption of the resolution authorizing special emergency appropriations.
L.2009, c.231, s.2.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-54.3 - Notice provided to members.

40A:4-54.3 Notice provided to members.
3. After a resolution authorizing special emergency appropriations has been approved by the Local Finance Board and the Commissioner of Banking and Insurance the municipal health insurance fund shall provide notice to each member that the resolution was approved. The fund's annual assessment shall provide sufficient detail to allow each fund member to determine what portion currently relates to the current fund assessment and what portion relates to the funding of the accumulated deficit. On behalf of members who require relief from the adjusted tax levy provisions of section 10 of P.L.2007, c.62 (C.40A:4-45.45) in order to meet their pro rata share of the deficit assessment, the fund may file a single request for waiver for all members who require such relief. The Local Finance Board shall be authorized to approve such a consolidated waiver request.
L.2009, c.231, s.3.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.1 - Special emergency appropriations; adoption of ordinance

40A:4-55.1. Special emergency appropriations; adoption of ordinance
Any municipality may adopt ordinances authorizing special emergency appropriations to cover the cost of extraordinary expenses for the repair or reconstruction of streets, roads or bridges damaged by snow, ice, frost, or floods.
L.1961, c. 22, p. 107, s. 1, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.2 - Financing appropriation

40A:4-55.2. Financing appropriation
Any municipality may finance such appropriation from surplus funds available or may borrow money to finance the same in the manner hereinafter prescribed.
L.1961, c. 22, p. 107, s. 2, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.3 - Manner of financing appropriation from surplus funds

40A:4-55.3. Manner of financing appropriation from surplus funds
When any such appropriation is financed from surplus funds available, at least 1/3 of the amount thereof shall be included in each annual budget until the appropriation has been fully provided for.
L.1961, c. 22, p. 107, s. 3, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.4 - Manner of financing appropriation by borrowing money

40A:4-55.4. Manner of financing appropriation by borrowing money
When any such appropriation is to be financed by borrowing money, the governing body of the municipality shall, after the adoption of any such ordinance, by a 2/3 vote of the full membership thereof adopt a resolution:
a. Setting forth the amount appropriated, and
b. Making provision for the borrowing of money and the issuance of "Special Emergency Notes" which may be renewed from time to time, but at least 1/3 of all such notes, and the renewals thereof, shall mature and be paid in each year, so that all notes and renewals shall have matured and have been paid not later than the last day of the third year following the date of the emergency resolution. The provisions of the chapter hereby supplemented relating to tax anticipation notes shall apply to special emergency notes.
L.1961, c. 22, p. 107, s. 4, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.5 - Approval and filing of ordinance or resolution

40A:4-55.5. Approval and filing of ordinance or resolution
No such ordinance or resolution shall be valid unless it is approved by the Local Government Board and a copy thereof shall be filed forthwith after it is adopted with the Director of the Division of Local Government in the Department of the Treasury for that purpose.
L.1961, c. 22, p. 108, s. 5, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.6 - Rules and regulations; proof of emergency and need for appropriation

40A:4-55.6. Rules and regulations; proof of emergency and need for appropriation
The Local Government Board shall promulgate suitable rules and regulations as to the adoption of such ordinances and may require proof by engineering data as to the existence of any such emergency and the need for an appropriation therefor as a prerequisite to the approval of any such ordinance.
L.1961, c. 22, p. 108, s. 6, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.7 - Effect of revision of Title 40

40A:4-55.7. Effect of revision of Title 40
This act shall continue in effect after, and notwithstanding the taking effect of, chapter 169 of the laws of 1960.
L.1961, c. 22, p. 108, s. 7, eff. May 9, 1961.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.8 - County colleges; special emergency appropriation; resolution; contents

40A:4-55.8. County colleges; special emergency appropriation; resolution; contents
Upon the receipt of a certification from the board of school estimate of the board of trustees of a county college, a county may by a 2/3 vote of its entire governing body, adopt a resolution authorizing a special emergency appropriation to provide for funds expected to be received as State or Federal aid for the establishment of a county college. Such resolution shall:
(a) State the amount needed to provide for said State or Federal share based upon the certification of the board of school estimate.
(b) Set forth the amount appropriated, which shall not be in excess of the amount requested by the board of trustees.
(c) Provide for the borrowing of any amount required in anticipation of the receipt of State or Federal aid which may subsequently become available, said borrowing to be by "special county college emergency notes."
L.1965, c. 87, s. 1, eff. June 8, 1965.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.9 - Financing; reduction of appropriation; resolution

40A:4-55.9. Financing; reduction of appropriation; resolution
The county may finance such appropriation from available surplus funds or borrow money in the manner prescribed above. When State or Federal funds are appropriated and become available to the board of trustees, the county upon receipt of a notice of the availability of such funds shall, by resolution, reduce the emergency appropriation by the amount certified as being available for the purpose for which the emergency appropriation was provided.
L.1965, c. 87, s. 2, eff. June 8, 1965.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.10 - Exclusion from next succeeding budget; limitation on period of appropriation

40A:4-55.10. Exclusion from next succeeding budget; limitation on period of appropriation
Any emergency appropriation adopted under the provisions of this section shall not be included in the next succeeding budget but must be canceled or otherwise provided for within a 3-year period after the adoption thereof.
L.1965, c. 87, s. 3, eff. June 8, 1965.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.11 - Filing certified copies of resolution; disposition by commissioner of education

40A:4-55.11. Filing certified copies of resolution; disposition by commissioner of education
Three certified copies of every resolution adopted under this act shall be filed with the Commissioner of Education forthwith after adoption. If the commissioner approves the same, he shall transmit 2 copies to the Director of the Division of Local Government with his approval indicated thereon.
L.1965, c. 87, s. 4, eff. June 8, 1965.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.12 - Applicability of provisions relating to tax anticipation notes

40A:4-55.12. Applicability of provisions relating to tax anticipation notes
The provisions of chapter 4 of Title 40A of the New Jersey Statutes relating to tax anticipation notes shall apply to special county college emergency notes, except for the limitations as to maturity and renewal.
L.1965, c. 87, s. 5, eff. June 8, 1965.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.13 - Public exigency caused by civil disturbances; special emergency appropriation; resolution

40A:4-55.13. Public exigency caused by civil disturbances; special emergency appropriation; resolution
A local unit may by resolution make special emergency appropriations after the adoption of the budget, for costs arising from a public exigency caused by civil disturbances.
L.1968, c. 194, s. 1, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.14 - Financing; surplus funds; borrowing

40A:4-55.14. Financing; surplus funds; borrowing
A local unit may finance such appropriations from surplus funds available or may borrow money to finance the same in the manner hereinafter prescribed.
L.1968, c. 194, s. 2, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.15 - Surplus funds; inclusion in annual budget

40A:4-55.15. Surplus funds; inclusion in annual budget
When any such appropriation is financed from surplus funds available, at least 1/3 of the amount thereof shall be included in each succeeding annual budget until the appropriation has been fully provided for.
L.1968, c. 194, s. 3, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.16 - Borrowing money; resolution

40A:4-55.16. Borrowing money; resolution
When any such appropriation is to be financed by borrowing money, the governing body of the local unit shall, by a 2/3 vote of the full membership thereof, adopt a resolution:
a. Setting forth the amount appropriated, and
b. Making provision for the borrowing of money by the issuance of "special emergency notes" which may be renewed from time to time, but at least 1/3 of all such notes, and the renewals thereof, shall mature and be paid in each succeeding year so that all notes and renewals shall have matured and have been paid not later than the last day of the third year following the date of the special emergency resolution.
L.1968, c. 194, s. 4, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.17 - Applicability of tax anticipation notes provisions to special emergency notes; filing resolution

40A:4-55.17. Applicability of tax anticipation notes provisions to special emergency notes; filing resolution
The provisions of the chapter hereby supplemented relating to tax anticipation notes shall apply to special emergency notes. A copy of the resolution shall be filed forthwith after it is adopted with the Director of the Division of Local Finance in the Department of Community Affairs for that purpose.
L.1968, c. 194, s. 5, eff. July 19, 1968.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.18 - Distressed municipality defined

40A:4-55.18. Distressed municipality defined
As used in this act the term "distressed municipality" means any municipality required to pay a judgment in an amount which would require an increase in the municipal purposes levy for any year in excess of 40% over the immediately preceding year.
L.1982, c. 66, s. 1, eff. July 12, 1982.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.19 - Judgments; payment; appropriation; resolution; notes; conditions

40A:4-55.19. Judgments; payment; appropriation; resolution; notes; conditions
a. The governing body of a distressed municipality may by resolution approved by not less than two-thirds vote of its full membership provide for the payment of any judgment against it resulting from an order of the court by providing an appropriation therefor, and financing such from surplus funds or by borrowing through issuance of notes or other obligations in the name of the municipality.
b. Any resolution adopted under the provisions of this act shall provide that in the case of any notes issued to finance appropriations, at least one-fifth of all such notes, and any renewals thereof, shall mature and be paid each year, so that all notes and renewals shall have matured and have been paid not later than the last day of the fifth year following the date of the resolution.
L.1982, c. 66, s. 2, eff. July 12, 1982.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.20 - Approval of resolution

40A:4-55.20. Approval of resolution
No resolution approved pursuant to this act shall have effect unless approved by the Local Finance Board pursuant to rules and regulations prescribed by it.
L.1982, c. 66, s. 3, eff. July 12, 1982.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-55.21 - Powers and obligations of municipality; ad valorem taxes; levy

40A:4-55.21. Powers and obligations of municipality; ad valorem taxes; levy
The power and obligation of a municipality to pay any note or obligation issued pursuant to this act shall be unlimited and the municipality shall have power and be obligated to levy ad valorem taxes upon all the taxable property within the municipality for the payment of such notes or obligations and interest thereon, without limitation of rate or amount.
L.1982, c. 66, s. 4, eff. July 12, 1982.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-56 - Contracts of special or technical nature

40A:4-56. Contracts of special or technical nature
A local unit may, if it so elects, enter into a contract for the purposes set forth in 40A:4-53 without advertising, provided the governing body shall, by resolution duly adopted by not less than 2/3 vote of the full membership thereof, determine that the services to be rendered are of a special technical nature and thus will not permit of special advertising. In the case of the purpose set forth in 40A:4-54, the provisions of general laws relating to contracts and public bidding shall control.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-57 - Expenditures void without appropriations

40A:4-57. Expenditures void without appropriations
No officer, board, body or commission shall, during any fiscal year, expend any money (except to pay notes, bonds or interest thereon), incur any liability, or enter into any contract which by its terms involves the expenditure of money for any purpose for which no appropriation is provided, or in excess of the amount appropriated for such purpose.
Any contract made in violation hereof shall be null and void, and no moneys shall be paid thereon.
Nothing in this section contained, however, shall prevent the making of contracts or the spending of money for
a. Capital projects to be financed in whole or in part by the issuance of notes or bonds;
b. Contracts or leases the terms of which exceed the fiscal year in which such contracts are made, when provided by law;
c. The purchase of the right, title and interest in the right-of-way of any street railway company in the municipality, when said right-of-way extends in, over and along any public street or highway in this State and the improving or paving of said right-of-way after the same has been acquired.
Nothing in this section shall apply to the use of funds of departments, for the operation of which budget appropriations are not made, nor to contracts for professional services for the liquidation or foreclosure of tax title liens in such municipalities wherein it is agreed that the cost of the services are to be paid, in all or in part, from the funds derived, or to be derived from the redemption of liened property or the sale of foreclosed property. The use of funds of such departments and for such service contracts shall be subject to approval of the Director of the Division of Local Government Services in the Department of Community Affairs.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962. Amended by L.1977, c. 164, s. 1, eff. July 19, 1977.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-58 - Appropriation transfers during last 2 months of fiscal year

40A:4-58. Appropriation transfers during last 2 months of fiscal year
a. Should it become necessary, during the last 2 months of the fiscal year, to expend for any of the purposes specified in the budget an amount in excess of the respective sums appropriated therefor and there shall be an excess in any appropriations over and above the amount deemed to be necessary to fulfill the purpose of such appropriation, the governing body may, by resolution setting forth the facts, adopted by not less than 2/3 vote of the full membership thereof, transfer the amount of such excess to those appropriations deemed to be insufficient; no transfers may be made to appropriations for contingent expenses or deferred charges.
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. reserve for uncollected taxes,
5. down payments,
6. capital improvement fund,
7. interest and redemption charges.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.