reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.4a - Annual appropriation to nonprofit organizations for treatment and rehabilitation of certain persons.

40:48-9.4a Annual appropriation to nonprofit organizations for treatment and rehabilitation of certain persons.
1. The governing body of any municipality may appropriate annually to any approved, privately operated, nonprofit organization whose services are nonsectarian, funds for the purpose of defraying the necessary expense incident to the diagnosis, treatment, training, and rehabilitation of persons with intellectual disabilities, persons with a brain injury, persons with mental illness, or persons with other mental or physical disabilities who are residents of the municipality, at suitable homes, schools, hospitals, day-care centers, residential treatment centers, rehabilitation centers, or sheltered workshops anywhere in the State supported by public funds or private charity, including the cost of transporting such persons to and from, and their support and maintenance at, such homes, schools, hospitals, day-care centers, residential treatment centers, rehabilitation centers, or sheltered workshops for the purpose of diagnosis or while undergoing treatment, training, and rehabilitation, or for the purpose of maintaining an extended employment program.
L.1975, c.141, s.1; amended 2010, c.50, s.67; 2017, c.131, s.171.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.4b - Account of expenditure of funds

40:48-9.4b. Account of expenditure of funds
The governing body of any municipality adopting the provisions of this act may require organizations receiving funds so appropriated by the municipality to fully account for the expenditure of such funds.
L.1975, c.141, s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.10 - Snow and ice removal; first aid and emergency or volunteer ambulance or rescue squad association or volunteer fire companies premises

40:48-9.10. Snow and ice removal; first aid and emergency or volunteer ambulance or rescue squad association or volunteer fire companies premises
The governing body of any municipality may, at the expense of said municipality, remove or provide for the removal of snow and ice from the premises whereon are housed the apparatus and equipment of any duly incorporated first aid and emergency or volunteer ambulance or rescue squad association, or any duly incorporated volunteer fire company, rendering services generally throughout said municipality.
L.1967, c. 6, s. 1, eff. Feb. 23, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.11 - Cost of snow and ice removal; option of municipality

40:48-9.11. Cost of snow and ice removal; option of municipality
The cost of the removal of such snow and ice may, at the option of the municipality removing, or providing for the removal of such snow and ice, be additional to any other contribution which said municipality may be legally empowered to make to said duly incorporated first aid and emergency or volunteer ambulance or rescue squad association, or any duly incorporated volunteer fire company.
L.1967, c. 6, s. 2, eff. Feb. 23, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.12 - Historic place or site; expenditure of federal aid to preserve or rehabilitate

40:48-9.12. Historic place or site; expenditure of federal aid to preserve or rehabilitate
Any municipality may expend public funds received by the municipality under the Housing and Community Development Act of 1974, 42 U.S.C. 5303-5317 (1974), as amended, for, or in aid of, the preservation, restoration, improvement, or rehabilitation of a historic place or site owned by a nonprofit corporation or association organized pursuant to Title 15 or 16 of the Revised Statutes, if the historic place or site has been approved for inclusion in the New Jersey Register of Historic Places in the Division of Parks, Forestry and Recreation of the Department of Environmental Protection under P.L.1970, c. 268 (C. 13:1B-15.128 et seq.).
L.1977, c. 303, s. 1, eff. Dec. 21, 1977.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.13 - Municipality with nuclear-powered electric generating facility; appropriation and grant to county or other municipality

40:48-9.13. Municipality with nuclear-powered electric generating facility; appropriation and grant to county or other municipality
The governing body of any municipality wherein is located a nuclear-powered electric generating facility is hereby authorized to appropriate and grant to the governing body of the county wherein such municipality is situate, and to the governing body of any other county or municipality, which, in the judgment of the granting municipality, would be affected by an emergency at such facility, funds which shall be used for the preparation, testing and implementation of nuclear emergency response plans designed to prevent or minimize the loss of life or property resulting from an accident, malfunction, act of sabotage act of God, or any other condition or circumstance occurring at such facility. Such funds shall be taken from any amount received by such municipality pursuant to the provisions of Chapter 30A of Title 54 of the Revised Statutes, and the total appropriations therefor by any one municipality shall not exceed $250,000.00 annually.
L.1979, c. 231, s. 1, eff. Oct. 22, 1979.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.14 - Appropriations by municipality authorized

40:48-9.14. Appropriations by municipality authorized
2. The governing body of any municipality may annually appropriate funds in support of the Vietnam Veterans' Memorial Foundation in support of the development, construction and maintenance of the Vietnam Veterans' Memorial at the Garden State Arts Center.
L.1992,c.50,s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.1 - Surplus revenues or anticipated receipts; use for school purposes; budget

40:48-17.1. Surplus revenues or anticipated receipts; use for school purposes; budget
When any municipality, the boundaries of which are identical with the boundaries of the local school district, shall have on hand surplus revenue unappropriated or anticipated receipts unappropriated for municipal purposes, the governing body may, in its discretion, by resolution adopted at a regular or special meeting thereof, authorize the transfer of and cause to be transferred all or any such part of unappropriated surplus revenue or unappropriated anticipated receipts as the governing body shall deem advisable to the board of education of the school district of the municipality; provided, however, no transfer of surplus revenue or anticipated receipts by a governing body to the board of education of the local school district, under the authority conferred by this section, shall be made unless and until such proposed transfer or appropriation shall have been included in the local municipal budget for the year in which it is intended to make such transfer available from a prior year's appropriation reserve and shall have been regularly approved, advertised and adopted as a part of such local municipal budget.
L.1941, c. 14, p. 26, s. 1, eff. Feb. 28, 1941.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.2 - Repeal

40:48-17.2. Repeal
Section 40:148-4 of the Revised Statutes is hereby repealed.
L.1941, c. 14, p. 26, s. 2, eff. Feb. 28, 1941.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.3 - Surplus revenues or anticipated receipts; use for school purposes; budget

40:48-17.3. Surplus revenues or anticipated receipts; use for school purposes; budget
When any municipality, whose territory is included in a school district composed of two or more municipalities, shall have on hand surplus revenue unappropriated or anticipated receipts unappropriated for municipal purposes, the governing body may, in its discretion, by resolution adopted at a regular or special meeting thereof, authorize the transfer of and cause to be transferred all or any such part of unappropriated surplus revenue or unappropriated anticipated receipts, as the governing body shall deem advisable, to the board of education of such school district and the governing body may, as a condition upon such transfer, require the board of education of such school district to give credit to such municipality on account of the amount of school tax due or to become due from such municipality in any year; provided, however, no transfer of surplus revenue or anticipated receipts by a governing body to the board of education of such school district, under the authority conferred by this section, shall be made unless and until such proposed transfer or appropriation shall have been included in the local municipal budget for the year in which it is intended to make such transfer available from a prior year's appropriation reserve and shall have been regularly approved, advertised and adopted as a part of such local municipal budget.
L.1942, c. 221, p. 599, s. 1, eff. May 14, 1942.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.5 - Financing project; bonds; use of proceeds to repay federal advances

40:48-17.5. Financing project; bonds; use of proceeds to repay federal advances
Before undertaking any public project for which plans are prepared in accordance with such an agreement, the municipality shall, either by an appropriation lawfully made or by an authorization of bonds, make available the funds necessary to make any repayment required by such agreement. Notwithstanding the provisions of any other law, moneys raised for such public project by the issuance of bonds duly authorized at any time prior to the undertaking of such public project may, if the bond ordinance authorizing the bonds shall so provide, be used to make any such repayment.
L.1946, c. 101, p. 324, s. 2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.6 - Definitions

40:48-17.6. Definitions
As used in this act, "municipality" shall mean any city, borough, village, town, township or other municipality other than a county or a school district, and "Federal Government" shall mean the United States of America or any department, agent, agency or officer thereof or any corporation created thereby, and "public project" shall mean the construction, reconstruction or alteration of, or addition to, any physical public betterment or improvement and the construction, reconstruction or alteration of, or addition to, any public building or structure, and "plans" shall mean architectural, engineering, and economic investigations and studies, surveys, designs, plans, working drawings, specifications, estimates of costs, procedures and other planning activities in advance of undertaking a public project.
L.1946, c. 101, p. 325, s. 3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.7 - Establishment of special reserve accounts for school building construction; transfer of funds

40:48-17.7. Establishment of special reserve accounts for school building construction; transfer of funds
Any municipality may by ordinance establish a special reserve account for the construction of new school buildings by the board of education of the school district coextensive with the municipality or of which the municipality comprises a part. There may be paid into such special reserve account surplus revenues, in whole or in part, derived from licensing or permit fees as designated by resolution of the governing body of the municipality.
The said governing body may, by resolution, authorize the transfer of and cause to be transferred all or such part of such special reserve account as it shall deem advisable, to the board of education of the school district coextensive with the municipality or of which the municipality comprises a part to be used for the construction of new school buildings but no such transfer of funds from any such special reserve account, under the authority conferred by this section, shall be made unless and until such proposed transfer shall have been included in the local annual municipal budget for the year in which it is intended to make such transfer available.
In any case in which the municipality establishing such special reserve account is in a school district of which the municipality comprises a part, the governing body may as a condition upon such transfer, require the board of education of such school district to give credit to such municipality on account of the amount of school tax, for the construction of new school buildings, due or to become due from such municipality in any year.
L.1955, c. 169, p. 717, s. 1, eff. July 26, 1955.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-17.8 - Transfer of funds to school district

40:48-17.8. Transfer of funds to school district
When any municipality having a tax levy for municipal purposes of $0.10 or less per $100.00 of equalized valuation and in which the board of education sends pupils to another district pursuant to N.J.S. 18A:38-8 has on hand surplus revenues unappropriated or anticipated receipts unappropriated for municipal purposes, the governing body may: a. pursuant to ordinance, authorize the donation to the board of education of the receiving district of any items which can be used for school purposes; or b. by resolution, authorize the transfer and cause to be transferred any part of the revenues or the receipts to that board of education; provided that any items donated must be used by the receiving district for school purposes and that any funds transferred must be included in the receiving district's current expense budget. No transfer of revenues or receipts by a governing body shall be made unless the proposed transfer or appropriation is included in the local municipal budget for the year in which it is intended to make the transfer available from a prior year's appropriation reserve and has been regularly approved and adopted as part of the budget.
Any amounts transferred pursuant to this act shall be considered miscellaneous revenue and shall be deducted for the purposes of calculating tuition rates between sending and receiving school districts pursuant to N.J.A.C. 6:20-3.1.
L. 1985, c. 54, s. 1, eff. Feb. 21, 1985.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-18 - Joint municipal and county work; referendum when a public utility

40:48-18. Joint municipal and county work; referendum when a public utility
The governing body of any municipality may by contract join with the board of chosen freeholders of the county in which it is located or with the governing body or bodies of any other municipality or municipalities or with the board of chosen freeholders of the county and the governing body or bodies of any other municipality or municipalities within the county or adjoining such county or of any district, to acquire or construct any public improvement or works, do any act, maintain any department or render any service which any such municipality or county or district is empowered to acquire, construct, do, maintain or render.
No municipality under any such contract may acquire, construct, maintain or operate any property or service defined as a "public utility" by section 48:2-13 of the title Public Utilities, until a majority of the legal voters in the municipality affected voting at an election advertised, held and conducted in accordance with the laws relating to elections, shall vote in favor of the proposition: "Shall the municipality of acquire (or construct, as the case may be), and maintain and operate a (here insert brief description of the public utility proposed to be established or operated)?"
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-19 - Joint contract for work; amendments

40:48-19. Joint contract for work; amendments
Such contracts shall set forth the proportion of the cost each party thereto shall assume and specify all the details of the management of the joint undertaking, and any other matters that may be deemed necessary for insertion therein, and may be amended from time to time by the contracting parties.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-20 - Joint acquisition of lands, buildings and equipment; officers and employees

40:48-20. Joint acquisition of lands, buildings and equipment; officers and employees
For the purpose of carrying into execution any such joint contract any municipality, as a party thereto, may acquire lands as tenants in common by purchase, gift or condemnation and erect and equip buildings thereon and may acquire and hold any property in common, appoint such officers and employees as may be necessary for the joint enterprises and generally enter into any contracts which the municipality or municipalities and the board of chosen freeholders is authorized to enter into separately.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-21 - Financing joint project

40:48-21. Financing joint project
Any municipality may raise and disburse all necessary money, either by taxation, the assessment of special benefits, or the issuance of bonds, in the manner provided by law to pay its respective share of the cost of acquiring, constructing, maintaining and operating any improvements, public works, utility or service or the acquisition of any property provided for by the joint contract.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-22 - Organization of municipalities for mutual welfare; officers

40:48-22. Organization of municipalities for mutual welfare; officers
Any municipality, by resolution of its governing body, may join with any other municipality or municipalities in the formation of an organization of municipalities, for the purpose of securing concerted action in behalf of such measures as the organization shall determine to be in the common interest of the organizing municipalities. The organization may meet at such times and places as it may determine for the discussion of measures deemed to affect the welfare of the several municipalities members thereof; maintain an office, in charge of a secretary or other officer or agent appointed by the organization; circulate literature and information among the municipal officers of this state, and may generally take such action as the organization in meeting shall determine to be wise in support of such measures as it deems to be in the interest of the several municipalities members thereof.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-23 - Representation in joint organization; contribution to support; representative's expenses

40:48-23. Representation in joint organization; contribution to support; representative's expenses
Any municipality which shall join such an organization may, by its governing board, designate the mayor or other chief executive officer of the municipality, or any member of the governing body thereof, to represent it in the organization, and may contribute and contract to contribute such portion of the expenses of the organization and such expenses of attendance upon its meetings by the member delegated to represent it, as the governing body of the municipality may determine.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-24 - Special meetings of governing body

40:48-24. Special meetings of governing body
The presiding officer of the governing body may call special meetings thereof when, in his opinion necessary or expedient; and upon the written request of one-fourth of the total membership of the governing body, addressed to its presiding officer or the municipal clerk, the presiding officer, or in his absence the clerk, shall forthwith call such special meetings.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-25 - Municipal investigation committees; power to issue subpoenas; service of

40:48-25. Municipal investigation committees; power to issue subpoenas; service of
When the governing body of a municipality shall have appointed a committee of its members upon any subject or matter within its jurisdiction, the committee may issue a subpoena ad testificandum, or subpoena duces tecum, to any person within this state, to appear before it to give testimony or information required. The subpoenas may be served by any police officer or constable of the municipality.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-26 - Refusal of witness to testify; punishment by Superior Court

40:48-26. Refusal of witness to testify; punishment by Superior Court
If any person subpoenaed shall fail to obey the subpoena, or to give testimony, or to answer a proper question, or to produce any books, papers or documents as required or shall be guilty of misconduct at the hearing, such failure or misconduct shall be punishable by the Superior Court in similar manner as such a failure or misconduct would be punishable by that court in an action or proceeding therein.
Amended by L.1953, c. 37, p. 696, s. 173, eff. March 19, 1953.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-28 - Oaths administered; perjury

40:48-28. Oaths administered; perjury
A member of the committee may administer oaths to all witnesses appearing before it. A person who shall willfully and corruptly testify falsely to a material matter upon oath administered by a member of the committee, upon such investigation or inquiry, shall be guilty of perjury.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48A-1 - Acquisition, construction and maintenance of public improvements, works, etc. within grounds of certain camp meeting associations

40:48A-1. Acquisition, construction and maintenance of public improvements, works, etc. within grounds of certain camp meeting associations
Whenever the lands or grounds owned by and controlled by any camp meeting association heretofore or hereafter incorporated under the laws of this State for the purpose of providing any religious body or society with a permanent camp meeting ground or place for religious services shall lie wholly within the boundaries of any municipality, and said association and the lessees thereof pay taxes to said municipality based upon assessments and rates fixed by said municipality, and the lessees are legal voters in said municipality, said municipality, upon the formal request of the board of trustees of any said camp meeting association, may, within the boundaries of said association, acquire or construct any public improvement, works, or undertakings, do any act, maintain any property or render and perform any or all services, which any such municipality for itself, is empowered to acquire, construct, do, maintain or render, provided the governing bodies of said association and municipality consent to and approve the same, provided further however, that all rights, privileges, and powers granted by law, charter or otherwise, to any such camp meeting association, shall not be impaired.
L.1951, c. 141, p. 598, s. 1. Amended by L.1958, c. 26, p. 79, s. 2, eff. April 29, 1958.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-1.1 - Definitions

40:48B-1.1. Definitions
The following terms wherever used or referred to in this act shall have the following respective meanings:
(1) "Governing body" shall mean the commission, council, board or body, by whatever name it may be known, having charge of the finances of a county or municipality.
(2) "Person" shall mean any person, association, corporation, nation, State, or any agency or subdivision thereof, or a county or municipality of the State.
(3) "Construct" and "construction" shall connote and include acts of construction, reconstruction, replacement, extension, improvement and betterment of lands, public improvements, works, facilities, services or undertakings.
(4) "Operate" and "operation" shall mean and include acquisition, construction, maintenance, management and administration of any lands, public improvements, works, facilities, services or undertakings.
(5) "Local unit" shall mean any municipality or county.
L.1960, c. 3, p. 19, s. 10. Amended by L.1973, c. 208, s. 11, eff. Aug. 2, 1973.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-4.1 - Contracts for joint provision of law enforcement services

40:48B-4.1. Contracts for joint provision of law enforcement services
3. Whenever the governing bodies of two or more local units enter into a joint contract as provided in P.L.1952, c.72 (C.40:48B-1 et seq.) for the joint operation of law enforcement services within their respective jurisdictions, the joint contract shall recognize and preserve the seniority, tenure, and pension rights of every full time law enforcement officer who is employed by each of the participating local units and who is in good standing at the time the ordinance or resolution, as the case may be, authorizing the contract is adopted, and no such law enforcement officer shall be terminated except for cause; however, for reasons of economy and efficiency the contract may authorize a reduction in force.
Whenever the governing bodies of two or more local units enter into a joint contract as provided in P.L.1952, c.72 (C.40:48B-1 et seq.) for the joint operation of law enforcement services within their respective jurisdictions, and any one of the local units is operating under Title 11A of the New Jersey Statutes at the time of the contract, the other local unit or units shall be deemed to have adopted Title 11A of the New Jersey Statutes with regard to the provision of law enforcement services.
To provide for the efficient administration and operation of the joint law enforcement services within the participating local units, the joint contract may provide for the appointment of a chief law enforcement officer. In such cases, the joint contract shall provide that any person who is serving as the chief law enforcement officer in one of the participating local units at the time the joint contract is adopted may elect either:
a. To accept a demotion of no more than one rank without any loss of seniority rights, impairment of tenure, or pension rights; or
b. To retire from service.
If the person elects retirement, he shall not be demoted but shall retain the rank of chief law enforcement officer and shall be given terminal leave for a period of one month for each five year period of past service as a law enforcement officer with the participating local unit. During the terminal leave, the person shall continue to receive full compensation and shall be entitled to all benefits, including any increases in compensation or benefits, that he may have been entitled to if he had remained on active duty.
Whenever the participating local units have adopted or are deemed to have adopted Title 11A of the New Jersey Statutes with regard to the provision of law enforcement services, and the contract provides for the appointment of a chief law enforcement officer, the position of chief law enforcement officer shall be in the career service.
L.1992,c.145,s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-4.2 - Merging of bargaining units

40:48B-4.2. Merging of bargaining units
4. Where bargaining units are merged which have contracts negotiated in accordance with the provisions of the "New Jersey Employer-Employee Relations Act," P.L.1941, c.100 (C.34:13A-1 et seq.) in existence, the terms and conditions of the existing contracts shall apply to the rights of the members of the respective bargaining units until a new contract is negotiated, reduced to writing and signed by the parties as provided pursuant to law and regulation promulgated thereunder.
L.1992,c.145,s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-14 - Office of joint municipal tax assessor; establishment

40:48B-14. Office of joint municipal tax assessor; establishment
1. The governing bodies of any two or more municipalities may, by substantially similar resolutions duly adopted by each of such governing bodies within six calendar months after the first such resolution is adopted, establish and maintain the office of joint municipal tax assessor to assess real and personal property for taxation within each of the respective municipalities joining hereunder.
L.1967,c.180,s.1; amended 1995,c.356,s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-15 - Appointment of joint municipal tax assessor, personnel; apportionment of operating costs

40:48B-15. Appointment of joint municipal tax assessor, personnel; apportionment of operating costs
2. The governing bodies of the participating municipalities shall, by agreement, provide for the appointment of a joint municipal tax assessor and other necessary personnel, for the apportionment of the costs and expenses of operation of such office among the participating municipalities, for the addition of other municipalities in the same county and such other terms and conditions as may be necessary and convenient for the establishment and maintenance of the office. The apportionment of costs and expenses may be based upon "apportionment valuations" determined under Revised Statutes 54:4-49, number of taxable properties, population, budgets, and such other factor or factors, or any combination thereof, as may be provided in the agreement. The agreement shall be subject to approval by resolution of the governing bodies of each of the municipalities prior to its execution by such official or officials as may be authorized to execute such agreement. A copy of every pertinent resolution, agreement and every amendment thereto shall be filed with the Director of the Division of Taxation in the Department of the Treasury and the Director of the Division of Local Finance in the Department of Community Affairs.
L.1967,c.180,s.2; amended 1995,c.356,s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-16 - Term; reappointment; removal

40:48B-16. Term; reappointment; removal
The office of joint municipal tax assessor shall consist of a tax assessor and such subordinate personnel as may be deemed necessary and proper to perform the assessment function in accordance with law. Any person who may hereafter be appointed to office, position or employment as joint municipal tax assessor shall hold such office, position or employment for a term of 4 years as shall be provided for by agreement of the governing bodies of the participating municipalities, provided that any such person reappointed as joint municipal assessor after serving for 4 years in that capacity, shall thereafter hold his position during good behavior and efficiency notwithstanding that such reappointment was for a fixed term of years, and he shall not be removed therefrom for political reasons but only for good cause shown and after a proper hearing before the Director of the Division of Taxation or his designee.
L.1967, c. 180, s. 3, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-17 - Assessors holding office on effective date of this act

40:48B-17. Assessors holding office on effective date of this act
Any assessor of any municipality which has combined to form an office of joint municipal tax assessor hereunder, and who, on the effective date of this act, held his office or position during good behavior and was not subject to removal therefrom except for good cause shown after hearing, shall be employed on the same basis as a member of the staff of the joint municipal tax assessor at a salary not less than he was receiving at the time the joint agreement is effective with respect to his municipality.
L.1967, c. 180, s. 4, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-18 - Employees deemed employees of municipality having largest apportionment valuation on effective date of act

40:48B-18. Employees deemed employees of municipality having largest apportionment valuation on effective date of act
All employees in the office of joint municipal tax assessor shall be deemed to be the employees of the municipality having the largest apportionment valuation determined under section 54:4-49 of the Revised Statutes, as of the effective date of this act.
L.1967, c. 180, s. 5, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-19 - Function of assessor; records

40:48B-19. Function of assessor; records
The assessment function of the joint municipal tax assessor shall be exercised in the same manner and to the same extent as though it was exercised in each municipality separately, and the tax list and duplicate, property record cards, and all other records for each of the municipalities shall be maintained separately and shall be available for public inspection pursuant to law.
L.1967, c. 180, s. 6, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-20 - Termination of joint agreement

40:48B-20. Termination of joint agreement
The joint agreement may be terminated upon the adoption of a resolution to that effect by the governing body of either of the municipalities in the case of a joint assessing office comprising 2 municipalities, or 2/3 of the governing bodies in the case of a joint assessing office comprising 3 or more municipalities. Except by unanimous agreement, such termination shall not be made effective earlier than June 30 next succeeding the expiration of 12 full calendar months following the adoption of such resolution by the last of the required number of municipalities.
L.1967, c. 180, s. 7, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48B-21 - Applicability of Consolidated Municipal Service Act

40:48B-21. Applicability of Consolidated Municipal Service Act
The provisions of the Consolidated Municipal Service Act, P.L. 1952, c. 72 (C. 40:48B-1 et seq.), as amended, shall be applicable to the extent that the same are not inconsistent with the provisions of this act.
L.1967, c. 180, s. 8, eff. July 27, 1967.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1 - Imposition of taxes

40:48C-1. Imposition of taxes
1. Any municipality having a population in excess of 200,000 hereinafter referred to as "municipality," is hereby authorized and empowered to enact an ordinance or ordinances imposing any of the taxes hereinafter provided for at the rates and in the manner hereinafter provided.
L.1970,c.326,s.1; amended 1981,c.462,s.38; 1990,c.9,s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.2 - Imposition of tax, surcharge by certain municipalities.

40:48C-1.2 Imposition of tax, surcharge by certain municipalities.
2. Any municipality having a population of less than 125,000, but in excess of 100,000, according to the latest federal decennial census, is hereby authorized and empowered to enact an ordinance imposing the tax, or tax and surcharge, provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C. 40:48C-6 et seq.) on any facility, or any portion of a facility, situated within its borders, provided that an ordinance so enacted meets all of the requirements and restrictions set forth in subsection b. of section 6 of P.L.1970, c.326 (C.40:48C-6), and provided that the municipality is contiguous with a municipality which has enacted an ordinance imposing the tax provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.).
L.1987, c.21, s.2; amended 2007, c.296, s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.3 - Parking tax, surcharge, certain municipalities.

40:48C-1.3 Parking tax, surcharge, certain municipalities.
2. Any municipality located in a county of the first class with a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census is hereby authorized and empowered to enact an ordinance imposing the tax, or tax and surcharge, provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.) on any facility situated entirely within its borders, or on any portion of a facility situated within its borders, but which, in part, is also situated in a contiguous municipality which has enacted an ordinance imposing the tax provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.).
L.1991, c.288, s.2; amended 2007, c.296, s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.4 - Municipality under rehabilitation and economic recovery, imposition of surcharge.

40:48C-1.4 Municipality under rehabilitation and economic recovery, imposition of surcharge.
1. A municipality that has been under rehabilitation and economic recovery pursuant to the "Municipal Rehabilitation and Economic Recovery Act," P.L.2002, c.43 (C.52:27BBB-1 et al.) may adopt an ordinance imposing the surcharge provided under section 3 of P.L.2013, c.284 (C.40:48C-1.6) on any facility, or any portion of a facility, situated within its borders.
L.2013, c.284, s.1.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.5 - City of second class located in certain counties; imposition of surcharge.

40:48C-1.5 City of second class located in certain counties; imposition of surcharge.
2. A municipality that is a city of the second class, that is located in a county of the second class, that has a population greater than 65,000 and a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census, and that is not authorized to adopt an ordinance pursuant to section 2 of P.L.1987, c.21 (C.40:48C-1.2), may adopt an ordinance imposing the surcharge provided under section 3 of P.L.2013, c.284 (C.40:48C-1.6) on any facility, or any portion of a facility, situated within its borders.
L.2013, c.284, s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.6 - Surcharges imposed; use by municipality.

40:48C-1.6 Surcharges imposed; use by municipality.
3. An ordinance adopted by a municipality pursuant to section 1 or 2 of P.L.2013, c.284 (C.40:48C-1.4 or C.40:48C-1.5) shall impose in any such municipality a surcharge of seven percent on fees for parking, garaging, or storing of motor vehicles, other than parking in a garage which is part of a solely residential premises. All surcharges collected under the ordinance shall be used for the purpose of demolishing and removing abandoned buildings and structures in the municipality. Any collections in excess of the amount necessary for this purpose shall be used for infrastructure projects in the municipality. The collections and expenditures permitted pursuant to this section shall be included in the annual audit of the municipality required pursuant to N.J.S.40A:5-4 to ensure the surcharges are spent for the purposes provided under this section.
L.2013, c.284, s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.7 - Imposition of mass transit access parking tax.

40:48C-1.7 Imposition of mass transit access parking tax.
1. a. Any municipality with a population of 100,000 or greater according to the most recent American Community Survey five-year estimate by the United States Census Bureau may adopt an ordinance imposing a mass transit access parking tax of three and one-half percent on fees for the parking, garaging, or storing of motor vehicles at public parking garages, lots, or facilities only. No such parking tax shall be imposed on the parking, garaging, or storing of motor vehicles at a parking lot, garage, or facility that is part of a private single or multi-family dwelling, or a condominium building, a cooperative building, or an apartment building.
b. All parking taxes collected pursuant to this section shall be anticipated and appropriated in the municipal budget as dedicated revenue pursuant to N.J.S.40A:4-39 for the exclusive purpose of funding or financing capital improvements for pedestrian access to mass transit stations, including, but not limited to, the construction of bridges, tunnels, platforms, walkways, elevators, escalators, and stairways directly related to mass transit pedestrian accessibility; provided, however, that any parking tax revenues remaining after all the budgeted mass transit pedestrian access capital improvement expenditures have been used in a fiscal year may be used to fund quality of life projects within the municipality.
c. The parking tax authorized by this section may be collected in addition to a surcharge collected pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6) or a tax collected pursuant to subsection a. of section 6 of P.L.1970, c.326 (C.40:48C-6), but the parking tax authorized by this section shall not be collected whenever a special event parking tax surcharge is collected pursuant to subsection b. of section 6 of P.L.1970, c.326 (C.40:48C-6).
d. An ordinance adopted pursuant to subsection a. of this section shall exempt residents of the municipality from the full amount of the three and one-half percent parking tax. The exemption shall be implemented as follows:
(1) For short-term parking, a resident may apply to the municipality for a rebate of the total three and one-half percent parking tax charged as provided in the ordinance; and
(2) For long-term parking, a parking facility operator shall not charge a resident the three and one-half percent parking tax upon a display of proof of residence as provided in the ordinance.
L.2019, c.289, s.1; amended 2021, c.348.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-1.8 - Acceptance of credit cards.

40:48C-1.8 Acceptance of credit cards.
2. Any municipality authorized to impose a parking tax or surcharge pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6), section 1 of P.L.2019, c.289 (C.40:48C-1.7), or section 6 of P.L.1970, c.326 (C.40:48C-6) may by ordinance require that any parking facility subject to that tax or surcharge accept credit cards.
L.2019, c.289, s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-3 - Definitions

40:48C-3. Definitions
As used in this article:
(a) "alcoholic beverages" means liquors, wines, sparkling wines, and vermouth;
(b) "liquors" means all distilled or rectified spirits, alcohol, brandy, whisky, rum, gin and all similar distilled alcoholic beverages including all dilutions and mixtures of one or more of the foregoing, such as liqueurs, cordials, and similar compounds, having an alcoholic content of 1/2 of 1% or more by volume.
(c) "wines" means all wines whether known as "dry wines," "sweet wines," "still wines," or "fortified wines" and any artificial or imitation wine or compound sold as wine, and any fruit juice containing 1/2 of 1% or more of alcohol by volume, and any other beverage containing alcohol produced by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar, which beverage contains 1/2 of 1% or more of alcohol by volume, but shall not mean or include vermouth, or cider containing less than 3 2/10 % of alcohol by volume.
(d) "sparkling wines" means champagne and other effervescent wine charged with carbon dioxide, whether artificially or as the result of secondary fermentation of the wine within the container.
(e) "vermouth" means any compound made by the mixture of extracts from macerated aromatic flavoring materials with wines and manufactured in such manner that the product possesses the taste, aroma, and characteristics generally attributed to vermouth.
(f) "taxpayer" means a person chargeable with the payment of the tax imposed pursuant to an ordinance enacted pursuant to the authority of this article.
L.1970, c. 326, s. 3, eff. Dec. 23, 1970.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-4 - Authorization; rate

40:48C-4. Authorization; rate
Any municipality is hereby authorized and empowered to enact an ordinance imposing the following taxes at the rates indicated on alcoholic beverages sold for consumption on the premises where sold within such municipality:
(a) a tax on liquor--at the rate of $5.00 a gallon;
(b) a tax on wine--at the rate of $1.00 a gallon;
(c) a tax on sparkling wine--at the rate of $1.00 a gallon;
(d) a tax on vermouth--at the rate of $1.00 a gallon.
Such tax shall be imposed upon those persons licensed to sell alcoholic beverages for consumption on the premises where sold within the municipality and shall be paid with respect to alcoholic beverages delivered to such persons for sale and consumption on the premises where sold.
L.1970, c. 326, s. 4, eff. Dec. 23, 1970.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48C-5 - Alcoholic beverage tax

40:48C-5. Alcoholic beverage tax
5. No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996.
L.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975,c.262,s.1; 1976,c.124,s.1; 1977,c.308,s.1; 1978,c.175,s.1; 1979,c.256,s.1; 1981,c.507,s.2; 1985,c.496,s.2; 1988,c.3,s.2; 1990,c.9,s.2; 1994,c.28,s.1.