N.J. Stat. tit. 40A, ch. 4
N.J. Stat. tit. 40A, ch. 4
in effectContents
section4-1. Short titlesection4-2. Definitionssection4-3. Annual budgetsection4-3.1. Municipalities, operation under State, calendar fiscal year.section4-3.2. Adoption of State, calendar fiscal year by ordinance.section4-3.3. Assistance provided to municipalities in which fiscal year has been changedsection4-3.4. Report to Legislature on which municipalities have adopted State fiscal yearsection4-3.5. Actions by director.section4-4. Procedures for adoption of budgetsection4-5. Introduction and approval of annual budget.section4-5.1. Local budget date extension.section4-6. Advertisement of budgetsection4-6.1. Satisfaction of advertisement of budget requirementssection4-7. Time of public hearingsection4-8. Public hearing; time and place.section4-9. Amendments to budgetsection4-10. Adoption of budget; public inspection.section4-11. Budget to be transmitted to county boardsection4-12. Amount to be raised by taxation for local purposessection4-12.1. Certification of preliminary municipal tax levy under State fiscal yearsection4-13. Inclusion of amount required for school purposessection4-14. School items; separate certificationsection4-15. Late approval of budgetsection4-16. County board to advise director of failure to receive budgetsection4-17. Director's certificate to the county boardsection4-18. Table of aggregates for late budgetssection4-19. Temporary appropriations.section4-19.1. Appropriation to provide for extended time period where budget dates have been extendedsection4-20. Emergency temporary appropriationssection4-21. Separate sections requiredsection4-22. Form and content of current budgetsection4-22.1. "State-funded social service programs"; county trust fund; disbursement; annual budget messagesection4-22.2. "Attorney Identification Card Program."section4-23. Arrangement of revenues; current fundsection4-24. Surplussection4-25. Miscellaneous revenuessection4-25.1. Use of library monies transferred to municipality.section4-26. Miscellaneous, anticipated revenues.section4-27. Miscellaneous revenues; sale of property.section4-27.1. Anticipation in budgetsection4-27.2. Municipal "cap" exemptionsection4-27.3. Distribution of certain municipal revenues to real property taxpayers; definitionssection4-28. Miscellaneous revenues; sinking fund surplussection4-29. Receipts from delinquent taxessection4-30. Amount to be raised by taxes to support municipal budgetsection4-31. Arrangement of appropriationssection4-32. Separate items of appropriationssection4-33. Operation of utility or enterprisesection4-34. Appropriations for utility or enterprisesection4-35. Utility operations; surplus; deficitsection4-35.1. Transfer of surplus revenue.section4-35.2. Periodic study of adequacy, reasonableness of certain charges for water system.section4-36. Dedicated revenues; general definitionsection4-37. Dedicated assessment budgetsection4-38. Appropriation in dedicated assessment budgetsection4-39. Anticipation of dedicated revenues.section4-40. Reserve for uncollected taxes; appropriationsection4-40.1. Reduction of reserve for uncollected taxes by sale of total property tax levysection4-40.2. Reduction of reserve for uncollected taxes by deduction of receipts for sale of unpaid taxes, lienssection4-40.3. Fiscal analysis prior to sale of total property tax levysection4-41. Computation of reserve for uncollected taxes.section4-42. Required appropriation for cash deficitsection4-43. Capital budgets; definition.section4-44. Form, arrangement and detail of capital budgets.section4-45. Separate capital budgetssection4-45.1. Legislative policysection4-45.1a. "Cost-of-living adjustment" defined.section4-45.2. Limitation on increase of appropriations.section4-45.2b. Deduction from county appropriation for services assumed by Statesection4-45.3. Municipalities; budget limitation exceptions.section4-45.3a. Referendum; when held, applicability.section4-45.3a1. Provision of polling places; election worker compensation.section4-45.3b. Proceeds of sale of municipal assets for immediately preceding year as exceptions.section4-45.3d. Local Finance Board authorized to grant additional exceptionssection4-45.3e. Additional exceptions to limits on increases to certain appropriations of local units.section4-45.4. Limitation on increase in county tax levies over previous year; exceptions.section4-45.4a. Transfer of funds authorized by s. 40A:4-58 from appropriation not subject to limitation to appropriation subject to limitation; prohibitionsection4-45.4b. Budget cap exception for solid waste reclamation utility.section4-45.12. Annual variable percentage limitation on increases in expendituressection4-45.13. Assumed service or function by county or municipality; addition to final appropriationsection4-45.14. Permissible increase in appropriations.section4-45.15a. Municipality permitted certain final appropriations.section4-45.15b. County permitted certain final appropriations, county tax levy.section4-45.15c. Amount of difference, certain; available for appropriation.section4-45.16. Referendum; increase in final appropriationssection4-45.19. Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount of appropriationsection4-45.38. Transfer of funds from appropriation subject to limitationsection4-45.39. Reduction for unrealized municipal revenuessection4-45.40. Transfer of services, deduction from county appropriationsection4-45.41. Appropriation included in spending limitationsection4-45.42. Annual report to Governor, Legislaturesection4-45.43. Exemption on limits on increases for certain appropriations for pension contributions.section4-45.43a. Additional exceptions to limits on increases to appropriations.section4-45.44. Definitions relative to property tax levy cap concerning local units.section4-45.45. Cap on calculation of adjusted tax levy by local unit; exclusions.section4-45.45a. Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.section4-45.45b. Parts of budget request; exemptions.section4-45.45c. Rules, regulations.section4-45.46. Public question submitted for approval to raise taxes above the limitation allowable.section4-45.47. Actions taken by director.section4-46. Emergency appropriationssection4-47. Emergency appropriations provided for in next budgetsection4-48. Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriationssection4-49. Emergency appropriations exceeding, with other appropriations, 3% of the operating appropriationssection4-50. Emergencies financed from surplussection4-51. Emergency notes authorizedsection4-52. Conclusiveness of emergency appropriations upon affidavit of finance officersection4-53. Special emergency appropriations.section4-54. Authorization of special emergency appropriations.section4-54.1. Emergency funding for certain employee group insurance programs.section4-54.2. Certified copy of resolution, submission.section4-54.3. Notice provided to members.section4-55. Special emergency notes.section4-55.1. Special emergency appropriations; adoption of ordinancesection4-55.2. Financing appropriationsection4-55.3. Manner of financing appropriation from surplus fundssection4-55.4. Manner of financing appropriation by borrowing moneysection4-55.5. Approval and filing of ordinance or resolutionsection4-55.6. Rules and regulations; proof of emergency and need for appropriationsection4-55.7. Effect of revision of Title 40section4-55.8. County colleges; special emergency appropriation; resolution; contentssection4-55.9. Financing; reduction of appropriation; resolutionsection4-55.10. Exclusion from next succeeding budget; limitation on period of appropriationsection4-55.11. Filing certified copies of resolution; disposition by commissioner of educationsection4-55.12. Applicability of provisions relating to tax anticipation notessection4-55.13. Public exigency caused by civil disturbances; special emergency appropriation; resolutionsection4-55.14. Financing; surplus funds; borrowingsection4-55.15. Surplus funds; inclusion in annual budgetsection4-55.16. Borrowing money; resolutionsection4-55.17. Applicability of tax anticipation notes provisions to special emergency notes; filing resolutionsection4-55.18. Distressed municipality definedsection4-55.19. Judgments; payment; appropriation; resolution; notes; conditionssection4-55.20. Approval of resolutionsection4-55.21. Powers and obligations of municipality; ad valorem taxes; levysection4-56. Contracts of special or technical naturesection4-57. Expenditures void without appropriationssection4-58. Appropriation transfers during last 2 months of fiscal yearsection4-59. Appropriation transfers during first 3 months of succeeding yearsection4-60. Unexpended balances canceled by resolutionsection4-61. Assessment revenue fundsection4-62. Public utility fundssection4-62.1. Storm recovery reserves; permitted, rules, regulations.section4-62.2. Establishment of mosquito control reserve fund.section4-63. Money in separate funds treated as trust fundssection4-64. Tax anticipation notessection4-65. Application of proceedssection4-66. Limitation of amountsection4-67. Limitation of maturity and renewalssection4-68. Interest ratesection4-69. Form, registration and redemptionsection4-70. Recital of borrowing power; authorizationsection4-71. Execution of notes or couponssection4-72. Sale and report of salesection4-73. Conclusive presumption of validity of proceedings and notessection4-74. Utility anticipation notessection4-75. Liability on notessection4-76. Examination of budgetsection4-77. Scope of examinationsection4-78. Approval of budget, exemptions.section4-79. Certification of directorsection4-80. Action on disapproved budgetsection4-81. Amendment of disapproved budgetsection4-82. Judicial review of local government board's determinationsection4-83. Regulations by the local government board and directorsection4-84. Orders of director bindingsection4-85. Power to change title or text of appropriationsection4-86. Correction of revenue itemsection4-87. Special items of revenue and appropriationssection4-88. Filing of amendment, correction in local budgetsection4-89. Issuance of notes.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026