Skip to main content
Go back to Chapters Go back to N.J.Statutes homepage


Chapter: 4 -

40a:4-1: Short title

40a:4-2: Definitions

40a:4-3: Annual budget

40a:4-3.1: Municipalities, operation under State, calendar fiscal year.

40a:4-3.2: Adoption of State, calendar fiscal year by ordinance.

40a:4-3.3: Assistance provided to municipalities in which fiscal year has been changed

40a:4-3.4: Report to Legislature on which municipalities have adopted State fiscal year

40a:4-3.5: Actions by director.

40a:4-4: Procedures for adoption of budget

40a:4-5: Introduction and approval

40a:4-5.1: Local budget date extension

40a:4-6: Advertisement of budget

40a:4-6.1: Satisfaction of advertisement of budget requirements

40a:4-7: Time of public hearing

40a:4-8: Public hearing; time and place

40a:4-9: Amendments to budget

40a:4-10: Adoption of budget; copies; public inspection.

40a:4-11: Budget to be transmitted to county board

40a:4-12: Amount to be raised by taxation for local purposes

40a:4-12.1: Certification of preliminary municipal tax levy under State fiscal year

40a:4-13: Inclusion of amount required for school purposes

40a:4-14: School items; separate certification

40a:4-15: Late approval of budget

40a:4-16: County board to advise director of failure to receive budget

40a:4-17: Director's certificate to the county board

40a:4-18: Table of aggregates for late budgets

40a:4-19: Temporary appropriations

40a:4-19.1: Appropriation to provide for extended time period where budget dates have been extended

40a:4-20: Emergency temporary appropriations

40a:4-21: Separate sections required

40a:4-22: Form and content of current budget

40a:4-22.1: "State-funded social service programs"; county trust fund; disbursement; annual budget message

40a:4-22.2: "Attorney Identification Card Program."

40a:4-23: Arrangement of revenues; current fund

40a:4-24: Surplus

40a:4-25: Miscellaneous revenues

40a:4-25.1: Use of library monies transferred to municipality.

40a:4-26: Miscellaneous revenues limited to cash receipts; exemption

40a:4-27: Miscellaneous revenues; sale of property.

40a:4-27.1: Anticipation in budget

40a:4-27.2: Municipal "cap" exemption

40a:4-27.3: Distribution of certain municipal revenues to real property taxpayers; definitions

40a:4-28: Miscellaneous revenues; sinking fund surplus

40a:4-29: Receipts from delinquent taxes

40a:4-30: Amount to be raised by taxes to support municipal budget

40a:4-31: Arrangement of appropriations

40a:4-32: Separate items of appropriations

40a:4-33: Operation of utility or enterprise

40a:4-34: Appropriations for utility or enterprise

40a:4-35: Utility operations; surplus; deficit

40a:4-35.1: Transfer of surplus revenue

40a:4-36: Dedicated revenues; general definition

40a:4-37: Dedicated assessment budget

40a:4-38: Appropriation in dedicated assessment budget

40a:4-39: Anticipation of dedicated revenues.

40a:4-40: Reserve for uncollected taxes; appropriation

40a:4-40.1: Reduction of reserve for uncollected taxes by sale of total property tax levy

40a:4-40.2: Reduction of reserve for uncollected taxes by deduction of receipts for sale of unpaid taxes, liens

40a:4-40.3: Fiscal analysis prior to sale of total property tax levy

40a:4-41: Computation of reserve for uncollected taxes.

40a:4-42: Required appropriation for cash deficit

40a:4-43: Capital budgets; definition

40a:4-44: Form, arrangement and detail of capital budgets

40a:4-45: Separate capital budgets

40a:4-45.1: Legislative policy

40a:4-45.1a: "Cost-of-living adjustment" defined.

40a:4-45.12: Annual variable percentage limitation on increases in expenditures

40a:4-45.13: Assumed service or function by county or municipality; addition to final appropriation

40a:4-45.14: Permissible increase in appropriations.

40a:4-45.15a: Municipality permitted certain final appropriations.

40a:4-45.15b: County permitted certain final appropriations, county tax levy.

40a:4-45.15c: Amount of difference, certain; available for appropriation.

40a:4-45.16: Referendum; increase in final appropriations

40a:4-45.19: Increases in final appropriations or tax levies in years in which new service or program is funded; explanatory statement on ballot concerning amount

40a:4-45.2: Limitation on increase of appropriations.

40a:4-45.2b: Deduction from county appropriation for services assumed by State

40a:4-45.3: Municipalities; budget limitation exceptions.

40a:4-45.3a: Referendum; when held, applicability.

40a:4-45.3a1: Provision of polling places; election worker compensation.

40a:4-45.3b: Proceeds of sale of municipal assets for immediately preceding year as exceptions.

40a:4-45.3d: Local Finance Board authorized to grant additional exceptions

40a:4-45.3e: Additional exceptions to limits on increases to certain appropriations of local units.

40a:4-45.38: Transfer of funds from appropriation subject to limitation

40a:4-45.39: Reduction for unrealized municipal revenues

40a:4-45.4: Limitation on increase in county tax levies over previous year; exceptions.

40a:4-45.40: Transfer of services, deduction from county appropriation

40a:4-45.4a: Transfer of funds authorized by s. 40A:4-58 from appropriation not subject to limitation to appropriation subject to limitation; prohibition

40a:4-45.4b: Budget cap exception for solid waste reclamation utility.

40a:4-45.41: Appropriation included in spending limitation

40a:4-45.42: Annual report to Governor, Legislature

40a:4-45.43: Exemption on limits on increases for certain appropriations for pension contributions.

40a:4-45.43a: Additional exceptions to limits on increases to appropriations.

40a:4-45.44: Definitions relative to property tax levy cap concerning local units.

40a:4-45.45: Cap on calculation of adjusted tax levy by local unit; exclusions.

40a:4-45.45a: Amounts raised to pay recycling tax treated as exclusion for calculation of adjusted tax levy.

40a:4-45.45b: Parts of budget request; exemptions.

40a:4-45.45c: Rules, regulations.

40a:4-45.46: Public question submitted for approval to raise taxes above the limitation allowable.

40a:4-45.47: Actions taken by director.

40a:4-46: Emergency appropriations

40a:4-47: Emergency appropriations provided for in next budget

40a:4-48: Emergency appropriations not exceeding, with other appropriations, 3% of the operating appropriations

40a:4-49: Emergency appropriations exceeding, with other appropriations, 3% of the operating appropriations

40a:4-50: Emergencies financed from surplus

40a:4-51: Emergency notes authorized

40a:4-52: Conclusiveness of emergency appropriations upon affidavit of finance officer

40a:4-53: Special emergency appropriations.

40a:4-54: Authorization of special emergency appropriations.

40a:4-54.1: Emergency funding for certain employee group insurance programs.

40a:4-54.2: Certified copy of resolution, submission.

40a:4-54.3: Notice provided to members.

40a:4-55: Special emergency notes

40a:4-55.1: Special emergency appropriations; adoption of ordinance

40a:4-55.10: Exclusion from next succeeding budget; limitation on period of appropriation

40a:4-55.11: Filing certified copies of resolution; disposition by commissioner of education

40a:4-55.12: Applicability of provisions relating to tax anticipation notes

40a:4-55.13: Public exigency caused by civil disturbances; special emergency appropriation; resolution

40a:4-55.14: Financing; surplus funds; borrowing

40a:4-55.15: Surplus funds; inclusion in annual budget

40a:4-55.16: Borrowing money; resolution

40a:4-55.17: Applicability of tax anticipation notes provisions to special emergency notes; filing resolution

40a:4-55.18: Distressed municipality defined

40a:4-55.19: Judgments; payment; appropriation; resolution; notes; conditions

40a:4-55.2: Financing appropriation

40a:4-55.20: Approval of resolution

40a:4-55.21: Powers and obligations of municipality; ad valorem taxes; levy

40a:4-55.3: Manner of financing appropriation from surplus funds

40a:4-55.4: Manner of financing appropriation by borrowing money

40a:4-55.5: Approval and filing of ordinance or resolution

40a:4-55.6: Rules and regulations; proof of emergency and need for appropriation

40a:4-55.7: Effect of revision of Title 40

40a:4-55.8: County colleges; special emergency appropriation; resolution; contents

40a:4-55.9: Financing; reduction of appropriation; resolution

40a:4-56: Contracts of special or technical nature

40a:4-57: Expenditures void without appropriations

40a:4-58: Appropriation transfers during last 2 months of fiscal year

40a:4-59: Appropriation transfers during first 3 months of succeeding year

40a:4-60: Unexpended balances canceled by resolution

40a:4-61: Assessment revenue fund

40a:4-62: Public utility funds

40a:4-62.1: Snow removal reserves; permitted, rules, regulations.

40a:4-62.2: Establishment of mosquito control reserve fund.

40a:4-63: Money in separate funds treated as trust funds

40a:4-64: Tax anticipation notes

40a:4-65: Application of proceeds

40a:4-66: Limitation of amount

40a:4-67: Limitation of maturity and renewals

40a:4-68: Interest rate

40a:4-69: Form, registration and redemption

40a:4-70: Recital of borrowing power; authorization

40a:4-71: Execution of notes or coupons

40a:4-72: Sale and report of sale

40a:4-73: Conclusive presumption of validity of proceedings and notes

40a:4-74: Utility anticipation notes

40a:4-75: Liability on notes

40a:4-76: Examination of budget

40a:4-77: Scope of examination

40a:4-78: Approval of budget, exemptions

40a:4-79: Certification of director

40a:4-80: Action on disapproved budget

40a:4-81: Amendment of disapproved budget

40a:4-82: Judicial review of local government board's determination

40a:4-83: Regulations by the local government board and director

40a:4-84: Orders of director binding

40a:4-85: Power to change title or text of appropriation

40a:4-86: Correction of revenue item

40a:4-87: Special items of revenue and appropriations

40a:4-88: Filing of amendment, correction in local budget

40a:4-89: Issuance of notes.