reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:3-9 - Application to projects commenced prior to effective date of act

40A:3-9. Application to projects commenced prior to effective date of act
The provisions of this act shall not be construed to prohibit any municipality from applying for authorization to issue qualified bonds pursuant to the terms of this act in connection with the construction, reconstruction, development, extension, improvement or acquisition of any capital improvement or property notwithstanding that the construction, reconstruction, development, extension, improvement or acquisition was authorized, approved or commenced prior to the effective date of this act.
L.1976, c. 38, s. 8, eff. June 28, 1976.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:3-10 - Severability

40A:3-10. Severability
If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, section or part thereof directly involved in the controversy in which such judgment shall have been rendered.
L.1976, c. 38, s. 9, eff. June 28, 1976.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:3-11 - Issuance of qualified bonds under ordinances not in compliance with act if in compliance prior to issuance or to refund outstanding bonds

40A:3-11. Issuance of qualified bonds under ordinances not in compliance with act if in compliance prior to issuance or to refund outstanding bonds
a. Qualified bonds may be issued pursuant to the provisions hereof for the purpose of funding ordinances which have been adopted in the absence of compliance by the municipality with the provisions as to approval for qualification set forth herein, even if notes have been sold or other obligations incurred pursuant to said ordinance, provided that prior to the issuance of such bonds the municipality shall have complied with such provisions. In addition, outstanding bonds of a local unit may be refunded by the issuance of qualified refunding bonds whether or not in advance of the maturity or redemption date of the outstanding bonds in any amount determined to be necessary by the governing body of the municipality to effect the refunding. A bond ordinance authorizing qualified refunding bonds shall become effective and qualified refunding bonds shall be sold and issued in the manner provided in N.J.S. 40A:2-52 to 40A:2-60, both inclusive, and the provisions of said sections shall be applicable thereto and to such refunding bonds and such refunding bonds shall recite that they are issued pursuant to said provisions and this act.
b. The Local Finance Board shall in undertaking the investigation required by subsection b of section 3 of P.L.1976, c. 38 (C. 40A:3-4), take into consideration the probable capacity of the municipality to pay at maturity the qualified refunding bonds proposed to be issued and all other obligations thereof then outstanding, taking into consideration the assessed and true valuation of taxable property in the municipality, the equitable distribution of the burden of interest and debt redemption charges in connection with such qualified refunding bonds and the obligations theretofore outstanding or which may necessarily thereafter be incurred.
L.1978, c. 35, s. 1, eff. June 19, 1978.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-2 - Definitions

40A:4-2. Definitions
The following words, as used in this chapter, shall have the following meanings unless the context clearly indicates a different meaning:
"budget" means the budget of a local unit.
"cash basis budget" means a budget prepared in accordance with this chapter, and in such form that based on the limitations, percentages and estimates hereinafter provided there will be sufficient cash collected to meet all debt service requirements, necessary operations of the local unit for the fiscal year and, in addition, provide for any mandatory payments required to be met during the fiscal year.
"county board" means the county board of taxation.
"debt service" means the payment by the local unit of the principal and interest on the obligations issued by it, whether permanent or temporary.
"governing body" means the board of chosen freeholders of a county, or the commission, council, board or body having control of the finances of a municipality.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-3 - Annual budget

40A:4-3. Annual budget
The governing body of each local unit shall adopt a budget for each fiscal year. The budget of each local unit shall be prepared on a cash basis unless otherwise permitted by law.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-3.1 - Municipalities, operation under State, calendar fiscal year.

40A:4-3.1 Municipalities, operation under State, calendar fiscal year.
2. a. Except as provided in subsection b. or c. of this section, any municipality operating under the State fiscal year as of January 1, 1997 shall continue to operate under the State fiscal year; and any municipality which was required to change to the State fiscal year but failed to implement the change shall continue to operate under the calendar year fiscal year.
b. Any municipality may apply to the Local Finance Board for approval to convert to the State fiscal year, and the Board shall approve the conversion if it finds it is in the interest of the taxpayers of the municipality to change. Any municipality whose fiscal year is changed pursuant to this section shall prepare a transition year budget to cover the period between January 1 and June 30 prior to the beginning of its first State fiscal year.
c. A municipality operating under the State fiscal year, and which has adopted an ordinance pursuant to subsection b. of section 3 of P.L.1991, c.75 (C.40A:4-3.2) (as amended by section 2 of P.L.2008, c.92), may apply to the Local Finance Board for approval to revert to a calendar fiscal year, commencing on January 1 of the succeeding calendar year. The Board shall approve the reversion after verification that ordinances have properly been adopted and that the municipality is poised to make a six-month transition year budget. A municipality that reverts to a calendar fiscal year pursuant to this subsection shall prepare a six-month transition year budget to cover the fiscal period between July 1 and December 31 immediately prior to the beginning of the calendar fiscal year.
A municipality that reverts to a calendar fiscal year pursuant to the provisions of this section shall:
(1) not issue bonds, notes or any other form of borrowing to finance that reversion;
(2) limit the municipal tax levy to an amount within the lower and upper amounts calculated by multiplying one-half the levy of the municipality for the current State fiscal year by .95 and 1.05, unless a different amount is approved by the director. The tax collector in consultation with the chief financial officer shall compute the estimated tax levy range for the municipality to use for the transition year;
(3) limit total appropriations during the transition year budget to an amount within the lower and upper amounts calculated by multiplying one-half the total appropriations for the municipality for the current State fiscal year by .95 and 1.25, unless a different amount is approved by the director. The chief financial officer shall compute the estimated total appropriations range for the municipality to use for the transition year.
L.1991, c.75, s.2; amended 2000, c.126, s.16; 2008, c.92, s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-3.2 - Adoption of State, calendar fiscal year by ordinance.

40A:4-3.2 Adoption of State, calendar fiscal year by ordinance.
3. a. Any municipality for which the fiscal year is not changed pursuant to section 2 of P.L.1991, c.75 (C.40A:4-3.1) may, by ordinance, adopt a State fiscal year. The ordinance shall be introduced prior to or concurrently with the introduction of the municipal budget to take effect in the current calendar year, except that in the first year following the effective date of P.L.1991, c.75 (C.40A:4-3.1 et al.), the director shall establish the last date for introduction of the ordinance. The ordinance may be introduced and adopted according to the same time schedule as the annual budget of the municipality, which shall be a transition year budget, and shall be filed with the director upon final adoption. The ordinance shall not be subject to referendum.
b. A municipality operating under the State fiscal year pursuant to an ordinance adopted pursuant to subsection a. of this section may, by ordinance, revert to a calendar fiscal year. After the adoption of the ordinance authorizing the reversion to a calendar fiscal year, the municipality shall apply to the Local Finance Board for approval to revert to a calendar fiscal year, commencing on January 1 of the succeeding calendar year. The Board shall approve the reversion after verification that ordinances have properly been adopted and that the municipality is poised to make a six-month transition year budget. A municipality that reverts to a calendar fiscal year pursuant to this subsection shall prepare a six-month transition year budget to cover the period between July 1 and December 31 immediately prior to the beginning of the calendar fiscal year.
A municipality that reverts to a calendar fiscal year pursuant to the provisions of this section shall:
(1) not issue bonds, notes or any other form of borrowing to finance that reversion;
(2) limit the municipal tax levy to an amount within the lower and upper amounts calculated by multiplying one-half the levy of the municipality for the current State fiscal year by .95 and 1.05, unless a different amount is approved by the director. The tax collector in consultation with the chief financial officer shall compute the estimated tax levy range for the municipality to use for the transition year;
(3) limit total appropriations during the transition year budget to an amount within the lower and upper amounts calculated by multiplying one-half the total appropriations for the municipality for the current State fiscal year by .95 and 1.25, unless a different amount is approved by the director. The chief financial officer shall compute the estimated total appropriations range for the municipality to use for the transition year.
L.1991, c.75, s.3; amended 2008, c.92, s.2.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-3.4 - Report to Legislature on which municipalities have adopted State fiscal year

40A:4-3.4. Report to Legislature on which municipalities have adopted State fiscal year
1. On or before October 15, 1992 and for five years annually thereafter, the Director of the Division of Local Government Services in the Department of Community Affairs shall issue a preliminary report to the Legislature regarding which municipalities have adopted the State fiscal year, as authorized pursuant to P.L.1991, c.75 (C.40A:4-3.1 et al.) during that calendar year. On or before February 1, next succeeding that calendar year and for five years annually thereafter, the director shall issue a final report to the Legislature for that previous calendar year. Data for any municipality for which complete data are not reported in the February 1 final report shall be reported in the succeeding October 15 preliminary report in those years in which a preliminary report is required to be issued, as set forth hereunder. On or before February 1, 1998 and annually thereafter, the division shall issue one annual report, which shall be included as part of the annual report of the Division of Local Government Services. The director shall set forth in the report those municipalities which have issued or in which an ordinance has been proposed authorizing the issuance of "fiscal year adjustment bonds," as authorized pursuant to section 5 of that act, the following information:
a. the amount of the proposed or issued "fiscal year adjustment bonds";
b. the amount of the actual or proposed issuance costs;
c. the amount of the actual or proposed total issue;
d. the amount of the proposed interest costs;
e. the proposed total costs of the issue;
f. the proposed or actual interest rate;
g. the proposed or actual term;
h. the current amount of tax anticipation notes outstanding;
i. the current credit ratings by Moody's Investors Service and Standard & Poors Corporation;
j. whether there is bond insurance for the issue;
k. the method of issuance;
l. the amount of outstanding debt prior to issue;
m. the percentage of net debt prior to issue;
n. the percentage of net debt following issue;
o. the amounts paid or to be paid to the financial advisor, the bond counsel, the local attorney, the accountant, the auditor, and the underwriter;
p. the amounts paid or to be paid for any other issuance costs; and
q. identification of the financial advisor, the bond counsel, the local attorney, the accountant, the auditor, and the underwriter.
L.1992,c.26.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-3.5 - Actions by director.

40A:4-3.5 Actions by director.
3. The Director of the Division of Local Government Services in the Department of Community Affairs shall take such action as the director deems necessary and consistent with the intent of P.L.2008, c.92 (C.40A:4-3.5 et al.) to implement its provisions.
L.2008, c.92, s.3.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-4 - Procedures for adoption of budget

40A:4-4. Procedures for adoption of budget
All budgets shall be introduced, approved, amended and adopted by resolution passed by not less than a majority of the full membership of the governing body.
The procedure shall be as follows:
a. Introduction and approval.
b. Public advertising.
c. Public hearing.
d. Amendments and public hearings, if required.
e. Adoption.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-5 - Introduction and approval of annual budget.

40A:4-5 Introduction and approval of annual budget.
40A:4-5. The governing body shall introduce and approve the annual budget:
a. In the case of a county, not later than January 26 of the calendar fiscal year.
b. In the case of a municipality, not later than February 10 of the calendar fiscal year; and, in the case of a municipality which operates on the State fiscal year, not later than August 10.
The budget shall be introduced in writing at a meeting of the governing body. Approval thereof shall constitute a first reading which may be by title. Three certified copies of the approved budget shall be transmitted to the director, within three days after approval, together with the governing body's certification that the local unit's hiring practices comply with the "Enforcement Guidance on the Consideration of Arrest and Conviction Records in Employment Decisions Under Title VII of the Civil Rights Act of 1964," as amended, 42 U.S.C. 2000 et seq. (Apr. 25, 2012).
Upon the approval of the budget by the governing body, it shall fix the time and place for the holding of a public hearing upon the budget.
amended 1964, c.78, s.1; 1991, c.75, s.9; 1994, c.72, s.7; 2017, c.183.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-5.1 - Local budget date extension.

40A:4-5.1 Local budget date extension.
1. a. Notwithstanding the provisions of any law, rule or regulation to the contrary, the Director of the Division of Local Government Services, in the Department of Community Affairs, hereinafter the "director," may, with the approval of the Local Finance Board, in the Department of Community Affairs, extend the dates for the introduction and approval, and for the adoption, of county and municipal budgets, for any local fiscal year, beyond the dates required under the "Local Budget Law" (N.J.S.40A:4-1 et seq.).
b. Notwithstanding the provisions of subsection a. of this section, whenever a Public Health Emergency pursuant to the "Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.) or a State of Emergency pursuant to P.L.1942, c.251 (C.App.A:9-33 et seq.), or both, has been declared by the Governor and is in effect, the director may extend the statutory dates for the introduction and approval, and adoption, of county and municipal budgets without the approval of the Local Finance Board.
Notwithstanding any provision of this section to the contrary, the governing body of a local unit may adopt the budget for that unit at any time within 10 days after the director has certified his approval thereof and returned the same, if the certification is later than the date of the advertised hearing.
L.1989, c.31, s.1; amended 1991, c.75, s.10; 2020, c.12.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-6 - Advertisement of budget

40A:4-6. Advertisement of budget
40A:4-6. Every budget shall be advertised after approval. The advertisement shall contain a copy of the budget or a budget summary as provided in section 12 of P.L.1995, c.259 (C.40A:4-6.1), and shall set forth the date, the time and the place of the hearing. It shall be published at least 10 days prior to the date fixed therefor; in the case of a municipality, in a newspaper published and circulating in the municipality, if there be one, and if not, in a newspaper published in the county and circulating in the municipality; in the case of a county, in a newspaper published in the county seat, if there be one, and if not, in a newspaper published in the county and having a substantial circulation therein.
L.1960, c.169, s.1; amended 1995,c.259,s.8.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-6.1 - Satisfaction of advertisement of budget requirements

40A:4-6.1. Satisfaction of advertisement of budget requirements
12. The governing body of a municipality or county may satisfy the advertisement requirements for the introduction and passage of a budget in the following manner:
a. The publication of a summary pursuant to the provisions of N.J.S.40A:4-6 citing:
(1) The totals of the major sections of the budget, including but not limited to, operating expenses, capital improvement appropriations, salaries and wages, and surplus for the previous and current budget years;
(2) The amount of any principal and interest of any debt to be paid in the current budget year and the total amount of debt remaining;
(3) The total number of persons employed in the previous budget year and the total number estimated to be employed in the current budget year, the municipal purposes property tax levy of the previous budget year and the estimated municipal purposes property tax levy of the current budget year, the total amount to be raised by taxation and the total amount to be received from other sources in the current budget year, and the total appropriations of the previous year's budget and of the current year's budget; and
(4) The location, phone number and office hours of the principal municipal or county building where copies of the budget will be available to the public and the name of the person or the office to be contacted if a person wants to receive a copy of the budget by mail.
b. The name of the municipality or county and the budget title shall be printed in bold 16 point typeface and the remainder of the summary shall be printed in bold 8 point typeface.
L.1995,c.259,s.12.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-7 - Time of public hearing

40A:4-7. Time of public hearing
No budget shall be adopted until a public hearing has been held thereon and taxpayers and all persons having an interest therein shall have been given an opportunity to present objections.
Such hearing shall be held not less than 18 days in the case of a county, and not less than 28 days in the case of a municipality, after the approval of the budget.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-8 - Public hearing; time and place.

40A:4-8 Public hearing; time and place.
40A:4-8. The public hearing shall be held at the time and place specified in the advertisement thereof, but may be adjourned from time to time until the hearing is closed.
The budget shall be read, at the public hearing in full, or it may be read by its title, if
1. At least one week prior to the date of the hearing and at the hearing, a complete copy of the approved budget,
a. shall be made available for public inspection, and
b. shall be made available to each person upon request, and
2. The governing body shall, by resolution passed by not less than a majority of the full membership, determine that the budget shall be read by its title and declare that the conditions set forth in subsection 1. of this section have been met.
After closing the hearing, the governing body may adopt the budget, by title without amendments, or may approve amendments as provided in N.J.S.40A:4-9 before adoption.
amended 1964, c.78, s.2; 1995, c.259, s.9; 2015, c.95, s.14.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-9 - Amendments to budget

40A:4-9. Amendments to budget
40A:4-9. a. Amendments to budgets required by the director may be made prior to the time of holding the public hearing on the budget, without public advertisement.
b. The governing body may amend the budget during or after the public hearing. All amendments shall be read in full and shall be forthwith submitted to the director.
c. Except as provided in subsection e. of this section, no amendment by the governing body shall be effective until taxpayers and all persons having an interest therein shall have been granted a public hearing thereon, if such amendment shall:
1. add a new item of appropriation in an amount in excess of 1% of the total amount of appropriations as stated in the approved budget, or
2. increase or decrease any item of appropriation by more than 10%, or
3. increase the amount to be raised by taxes by more than 5%, unless the same is made to include an emergency temporary appropriation only.
Notice of hearing on any amendment shall be advertised at least three days before the date set therefor. Any such amendment must be published in full or by a summary pursuant to subsection d. of this section in the same manner as an original publication and must be read in full at the hearing and before adoption.
d. The governing body of a municipality or county may satisfy the publication requirements for an amendment by publishing a summary stating the main provisions of the amendment and the location, telephone number and office hours of the principal municipal or county building where copies of the amendment are available and the name of the person or office to be contacted if a person wants to receive a copy of the amendment by mail. The summary shall be published in the manner provided in subsection b. of section 12 of P.L.1995, c.259 (C.40A:4-6.1).
e. Amendments to budgets required by the director after certification of State aid amounts, for the purpose of appropriating State aid revenue to be received by the municipality in the local budget year that may have the effect of reducing the amount required to be raised by taxation for local purposes, may be made without public advertisement or public hearing.
L.1960, c.169, s.1; amended 1964,c.78,s.3; 1995,c.259,s.10.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-10 - Adoption of budget; public inspection.

40A:4-10 Adoption of budget; public inspection.
40A:4-10. No budget or amendment thereof shall be adopted unless the director shall have previously certified his approval thereof. Final adoption shall be by resolution adopted by a majority of the full membership of the governing body, and may be by title where the procedures required by N.J.S.40A:4-8 and N.J.S.40A:4-9 or section 12 of P.L.1995, c.259 (C.40A:4-6.1), as applicable, have been followed.
The budget shall be adopted in the case of a county not later than February 25, and in the case of a municipality not later than March 20 of the calendar fiscal year or September 20 of the State fiscal year, except that the governing body may adopt the budget at any time within 10 days after the director shall have certified his approval thereof and returned the same, if such certification shall be later than the date of the advertised hearing.
If, in the case of a municipality which operates on the State fiscal year, the governing body fails to adopt the budget within the permitted time, the chief financial officer of the local unit shall so notify the director the next working day after the expiration of the permitted time.
Copies of the budget, as adopted, in such form and in such quantity as determined by the Local Finance Board, shall be transmitted to the director within three days after adoption.
Upon adoption, the budget shall constitute an appropriation for the purposes stated therein and an authorization of the amount to be raised by taxation for the purposes of the local unit.
The adopted budget shall be provided for public inspection on the local unit's website, if one exists, or, if one does not exist, the budget shall be provided for public inspection on the website of the Department of Community Affairs, and made available online and in print as required by this section in a "user-friendly" summary format using plain language. In addition to the current year adopted budget, the local unit's adopted budgets of the immediately preceding three budget years also shall be provided for public inspection on the local unit's website, if one exists, or, if one does not exist, those budgets also shall be provided for public inspection on the website of the Department of Community Affairs. Any adopted budget posted online pursuant to this section shall remain posted online for the duration of the local budget year. The Local Finance Board shall promulgate a "user-friendly," plain language summary format for use by local units for this purpose pursuant to section 39 of P.L.2007, c.63 (C.40A:5-48).
amended 1964, c.78, s.4; 1991, c.75, s.11; 1994, c.72, s.8; 1995, c.259, s.11; 2007, c.63, s.38; 2011, c.7, s.1; 2015, c.95, s.15.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-11 - Budget to be transmitted to county board

40A:4-11. Budget to be transmitted to county board
40A:4-11. The clerk of the local unit shall transmit a certified copy of the budget, as adopted, to the county board not later than 15 days following the adoption of the budget.
L.1960, c.169, s.1; amended 1991,c.75,s.12; 1994,c.72,s.9.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-12 - Amount to be raised by taxation for local purposes

40A:4-12. Amount to be raised by taxation for local purposes
The amount to be raised by taxation, as stated in the county budget, shall be the amount to be raised by taxation for county purposes. The amount to be raised by taxation, as stated in the municipal budget, shall be the amount to be raised by taxation for municipal purposes and for school purposes where school district costs are required to be included in the municipal budget. These taxes shall be assessed, levied and collected within the respective taxing districts in the manner prescribed by law.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-12.1 - Certification of preliminary municipal tax levy under State fiscal year

40A:4-12.1. Certification of preliminary municipal tax levy under State fiscal year
16. On or before May 13 of each year, the governing body of each municipality operating under the State fiscal year shall certify, by resolution, to the Director of the Division of Local Government Services a preliminary municipal tax levy to be utilized in calculation of the municipal portion of the third and fourth installments of property taxes. The amount of the preliminary municipal tax levy shall be calculated in such a manner as to level insofar as possible the municipal portion of third and fourth installments and the subsequent first and second installments, but unless otherwise approved by the director, the amount of the preliminary municipal tax levy shall not be less than 95% of the current fiscal year's municipal tax levy. A copy of the certification shall be forwarded to the director, and to the county board of taxation which shall then use the levy in preparation of the extended tax duplicate for the municipality pursuant to R.S.54:4-55. If the governing body fails to act in a timely manner, the director may prepare and certify the preliminary municipal tax levy and shall provide a copy to the county board of taxation and the municipality. The director shall promulgate forms and instructions as necessary for the calculation of the preliminary municipal tax levy.
L.1994,c.72,s.16.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-13 - Inclusion of amount required for school purposes

40A:4-13. Inclusion of amount required for school purposes
The amount to be raised by taxes for school purposes, required to be certified to the governing body of a municipality for inclusion in its budget, shall be set forth in a separate section of the budget upon adoption and shall be added to the amount to be raised by taxes for school purposes, if any, which were included in the approved budget upon the final adoption of the budget, or it may be omitted from the budget as approved and may be added to the budget, by resolution, on final adoption without public advertisement.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-14 - School items; separate certification

40A:4-14. School items; separate certification
In making the certifications of the budget for transmission to the county board, the amount to be raised by taxes for school purposes by a municipality shall be separately stated and
a. In municipalities in which the amount to be raised by taxes for school purposes is required to be certified to the governing body for inclusion in its budget, there shall be deducted from the "municipal tax levy" :
(1) The amount appropriated for debt service after first deducting therefrom the amount of the State school building aid, if any; and
(2) The amount of any emergency appropriation for school purposes certified to the municipality and approved by the governing body thereof;
(3) The amount appropriated for school capital improvements for land, buildings and equipment.
b. In all other municipalities, there shall be deducted from the municipal tax levy any appropriations for school purposes required.
Said items shall be added by the county board to the amounts to be raised by taxation for school purposes.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962. Amended by L.1978, c. 136, s. 24, eff. Oct. 30, 1978; L.1979, c. 23, s. 1, eff. Feb. 8, 1979.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-15 - Late approval of budget

40A:4-15. Late approval of budget
The director may certify any budget not filed with him within the time prescribed. Such budget must be accompanied by a statement of reasons, satisfactory to the director, for such delay.
All actions subsequently taken by the director and the local unit with respect to certification and adoption of the budget are to be taken forthwith and as if the introduction, approval, hearing or filing had occurred on time.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-16 - County board to advise director of failure to receive budget

40A:4-16. County board to advise director of failure to receive budget
40A:4-16. Where the county board has not received a copy of the budget resolution or other evidence showing the amount to be raised by taxation for the purposes of a county or taxing district not later than March 31 of the calendar fiscal year, in the case of a county, taxing district or a municipality for which the fiscal year is January 1 through December 31 or not later than October 6 in those municipalities which operate on the State fiscal year, the board shall immediately notify the director of such failure.
L.1960, c.169, s.1; amended 1991,c.75,s.13; 1994,c.72,s.10.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-17 - Director's certificate to the county board

40A:4-17. Director's certificate to the county board
40A:4-17. The director may, in accordance with subsection a. or b. of this section, after receipt of notice that the county board has not received a copy of the budget resolution or other evidence showing the amount to be raised by taxation for the purposes of a local unit, or other failure of a governing body to act in accordance with law:
a. transmit to the county board a certificate setting forth the amount required for the operation of the local unit for the fiscal year. The operating budget of the preceding year shall constitute and limit the appropriations of the current year with suitable adjustments for debt service, other mandatory charges and changes in revenues, but excluding the amount to be raised for taxes for school purposes where required to be included in the municipal budget.
The certificate shall be prepared by using the revenues and appropriations appearing in the adopted budget of the preceding year with suitable adjustments to include, without limitation:
Any amounts required for principal and interest of indebtedness falling due in the fiscal year;
Any deferred charges or statutory expenditures required to be raised in the fiscal year; and
In addition, the director shall adjust the revenues, local tax requirements and surplus revenues appearing in the adopted budget of the preceding year in such manner that the cash basis provisions of this chapter shall apply.
b. establish the amount to be raised by taxation and certify the same to the county tax board. The local unit shall have 45 days thereafter to finally adopt its budget pursuant to law. If the governing body fails to act accordingly, the director may act in accordance with subsection a. of this section.
L.1960, c.169, s.1; amended 1991,c.75,s.14; 1994,c.72,s.11.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-18 - Table of aggregates for late budgets

40A:4-18. Table of aggregates for late budgets
40A:4-18. a. In municipalities operating under a calendar fiscal year, immediately upon receipt of the director's certificate the county board shall fill out the table of aggregates required by R.S.54:4-52 and shall determine the amount of "other local taxes" for the year based upon the certificate of the director. Upon completion, the county board shall transmit a copy of each municipality's table of aggregates to the director.
If the local unit shall have adopted a budget for the calendar fiscal year and shall have transmitted a certified copy thereof to the county board on or before April 10, the board may substitute the adopted budget in the place of the amount certified by the director, but no such substitutions shall be made after May 1, unless otherwise approved by the director.
b. In municipalities operating under the State fiscal year, immediately upon receipt of the director's certificate, the county board of taxation shall use the certificate to prepare the extended tax duplicate for the municipality. If the local unit shall have adopted a budget for the fiscal year and shall have transmitted a certified copy thereof to the county board on or before October 10, the board may substitute the adopted budget in the place of the amount certified by the director, but no such substitutions shall be made after October 15, as the case may be, unless otherwise approved by the director.
Amended 1978,c.136,s.25; 1979,c.23,s.2; 1991,c.75,s.15; 1994,c.72,s.12.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-19 - Temporary appropriations

40A:4-19. Temporary appropriations
40A:4-19. The governing body may and, if any contracts, commitments or payments are to be made prior to the adoption of the budget, shall, by resolution adopted within the first 30 days of the beginning of the fiscal year, make appropriations to provide for the period between the beginning of the fiscal year and the adoption of the budget.
The total of the appropriations so made shall not exceed 26.25% of the total of the appropriations made for all purposes in the budget for the preceding fiscal year excluding, in both instances, appropriations made for interest and debt redemption charges, capital improvement fund and public assistance.
Nothing herein contained shall prevent or relieve the governing body from making appropriations during the last 10 days of the year preceding the beginning of the fiscal year for all interest and debt redemption charges maturing during the fiscal year.
Amended 1991, c.75, s.16; 1996, c.113, s.10.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-19.1 - Appropriation to provide for extended time period where budget dates have been extended

40A:4-19.1. Appropriation to provide for extended time period where budget dates have been extended
In any local fiscal year for which budget dates have been extended pursuant to section 1 of this act, the Director of the Division of Local Government Services may permit temporary budget appropriations to provide for the period between the date upon which the budget was scheduled for adoption pursuant to N.J.S.40A:4-5 and the actual date upon which the budget was adopted.
L.1989,c.31,s.5; amended 1991,c.75,s.17.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-20 - Emergency temporary appropriations

40A:4-20. Emergency temporary appropriations
In addition to temporary appropriations necessary for the period prior to the adoption of the budget and regular appropriations, the governing body may, by resolution adopted by a 2/3 vote of the full membership thereof, make emergency temporary appropriations for any purposes for which appropriations may lawfully be made for the period between the beginning of the current fiscal year and the date of the adoption of the budget for said year. The amount of such emergency temporary appropriations shall be included under the correct headings in the budget as adopted. If they are adopted after the introduction and approval of the budget and were not included in the budget as approved, they shall be included by amendment in the budget as adopted, except that no public advertisement or public hearings shall be required as to their adoption as amendments.
A copy of each resolution making such emergency temporary appropriations shall be filed forthwith with the director.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-21 - Separate sections required

40A:4-21. Separate sections required
The budget shall provide separate sections for:
a. Operation of local unit (current fund).
b. Operation of any municipal public utility.
c. Dedicated assessment budget.
d. Dedicated by rider.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-22 - Form and content of current budget

40A:4-22. Form and content of current budget
Every budget shall be prefaced by an explanatory statement of its contents and shall be itemized according to the respective objects and purposes for which appropriations are made. Itemization shall be in the form, classification and detail prescribed by regulations of the local government board.
The itemization, form and arrangement of the budget shall be such as to facilitate the exercise of the comptroller function.
The budget shall consist of a tabulated statement of:
a. all anticipated revenues applicable to the expenditures for which appropriations are made in the budget, and
b. the appropriations to be made for all purposes for which such revenues are to be expended.
The total of anticipated revenues must equal the total of appropriations.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-22.1 - "State-funded social service programs"; county trust fund; disbursement; annual budget message

40A:4-22.1. "State-funded social service programs"; county trust fund; disbursement; annual budget message
1. a. A county may establish a trust fund account entitled "State-funded social service programs" from which expenditures of county and State funds shall be disbursed for the following:
(1) Section 5 of P.L.1959, c.86 (C.44:10-5) for the various assistance to families with dependent children programs;
(2) R.S.30:4-78 with respect to payments for all county patients residing in State psychiatric facilities and facilities for the developmentally disabled;
(3) Section 30 of P.L.1951, c.138 (C.30:4C-30) for maintenance on behalf of children;
(4) R.S.44:7-25 for old age assistance;
(5) Section 3 of P.L.1951, c.139 (C.44:7-40) for assistance to the permanently and totally disabled; and
(6) Section 44 of P.L.1962, c.197 (C.44:7-46) for assistance for the blind.
Any required county share or match for these programs shall be first appropriated in the annual county budget, then paid to the trust fund prior to disbursement.
b. Commencing with the first year the State-funded social service program trust fund account is established, the board of chosen freeholders shall include in the annual budget message, required pursuant to N.J.S.40A:4-22, a summary of the anticipated State aid and county share for each program included in the trust fund.
L.1995,c.264,s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-22.2 - "Attorney Identification Card Program."

40A:4-22.2 "Attorney Identification Card Program."
1. A county may establish a trust fund account entitled, "Attorney Identification Card Program" trust fund into which shall be deposited all fees paid by attorneys for the purchase of identification cards and from which expenditures shall be disbursed exclusively for the procurement of equipment, ongoing maintenance and supplies, and associated services necessary to issue the cards and to operate and maintain the system.
L.2009, c.11, s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-23 - Arrangement of revenues; current fund

40A:4-23. Arrangement of revenues; current fund
The anticipated revenues shall be classified as "surplus anticipated" , "miscellaneous revenues" , "receipts from delinquent taxes" , and "amount to be raised by taxes to support municipal budget appropriations" .
In parallel columns to the right of the several items of anticipated revenues, the following shall be stated:
a. The amounts estimated to be realized from the several items of revenue in the current fiscal year.
b. The amounts anticipated from the same source in the preceding year.
c. The amounts actually received in cash or realized in accordance with regulations of the local government board during such preceding year.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-24 - Surplus

40A:4-24. Surplus
"Surplus" in the current section of accounts shall consist of the excess of quick assets such as cash, investments, State or other public aid receivable, and deferred charges over legal and demand liabilities.
Unless the director shall give his prior written consent thereto, the amount of any item of "surplus anticipated" included in any budget shall not exceed the amount of surplus held in cash or quick assets at the beginning of the fiscal year.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-25 - Miscellaneous revenues

40A:4-25. Miscellaneous revenues
"Miscellaneous revenues" shall include such amounts as may reasonably be expected to be realized in cash during the fiscal year from known and regular sources, or from sources reasonably capable of anticipation, and lawfully applicable to the appropriations made in the budget, other than dedicated revenues, revenues from taxes to be levied to support the budget, receipts from delinquent taxes, and surplus. Miscellaneous revenues stated in the budget shall be classified according to their respective sources.
L.1960, c. 169, s. 1, eff. Jan. 1, 1962.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-25.1 - Use of library monies transferred to municipality.

40A:4-25.1 Use of library monies transferred to municipality.
2. Monies approved by the State Librarian for transfer to a municipality by the board of trustees of its municipal free library, pursuant to subsection c. of R.S.40:54-15, may be anticipated by the municipality as a miscellaneous revenue; provided, however, that the monies shall be used solely and exclusively by the municipality for the purposes of reducing the amount the municipality is required to raise by local property tax levy for municipal purposes. The director shall certify that each municipality has complied with this section. If the director finds that monies transferred to a municipality by its municipal free library pursuant to subsection d. of R.S.40:54-15 are not used by that municipality solely and exclusively to reduce the amount required to be raised by the local property tax levy, then the director shall correct the municipal budget, pursuant to N.J.S.40A:4-86, to ensure that the transferred funds are used for that purpose only.
L.2008, c.8, s.2.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-26 - Miscellaneous, anticipated revenues.

40A:4-26 Miscellaneous, anticipated revenues.
a. No miscellaneous revenues from any source shall be included as an anticipated revenue in the budget in an amount in excess of the amount actually realized in cash from the same source during the next preceding fiscal year, unless the director shall determine upon application by the governing body that the facts clearly warrant the expectation that such excess amount will actually be realized in cash during the fiscal year and shall certify such determination, in writing, to the local unit.
b. Notwithstanding the provisions of subsection a. to the contrary, when a public health emergency pursuant to the "Emergency Health Powers Act," P.L.2005, c.222 (C.26:13-1 et seq.), or a state of emergency, pursuant to P.L.1942, c.251 (C.App.A:9-33 et seq.), or both, has been declared by the Governor in response to COVID-19, the Director of the Division of Local Government Services may promulgate general guidance modifying the standard for anticipated revenues when the amount realized in cash from the same source during the next preceding fiscal year experienced reductions due to COVID-19.
As used in this subsection, "COVID-19" means the coronavirus disease 2019, as announced by the World Health Organization on February 11, 2020, and first identified in Wuhan, China.
amended 2020, c.74, s.1.
2023 New Jersey Revised Statutes › Title 40A - Municipalities and Counties › Section 40A:4-27 - Miscellaneous revenues; sale of property.

40A:4-27 Miscellaneous revenues; sale of property.
40A:4-27. A local unit may anticipate as a miscellaneous revenue the total amount of all payments due and payable to the local unit during the fiscal year, directly or indirectly as a result of the sale of property by the local unit, when the obligation to make such payment is entered into prior to the adoption of the budget.
Amended 1991, c.75, s.18; 1994, c.72, s.13; 2000, c.126, s.17.