STATE STATUTES & CODES

NEW JERSEY STATUTES AND CODES

Section 40A: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:4-45.2 - 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:4-45.4 - Limitation on increase in county tax levies over previous year; exceptions
• 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:4-45.12 - 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 of appropriation
• 40A:4-45.38 - Transfer of funds from appropriation subject to limitation 
• 40A:4-45.39 - Reduction for unrealized municipal revenues 
• 40A:4-45.40 - Transfer of services, deduction from county appropriation 
• 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:4-45.46 - Public question submitted for approval to raise taxes above the limitation allowable
• 40A:4-45.47 - Actions taken by director to implement provisions concerning cap on the property tax levy; rules, regulations
• 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:4-55.2 - Financing appropriation
• 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:4-55.10 - 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:4-55.20 - Approval of resolution
• 40A:4-55.21 - Powers and obligations of municipality;  ad valorem taxes; levy
• 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:4-63 - 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 

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