App.A:4-26. Estimating cash receipts; surplus revenues; anticipations, etc.
8. In estimating the cash receipts for the current fiscal year for the purpose of determining the amount of the appropriation under the caption "reserve for uncollected taxes" to be included in the budget or tax ordinance of any municipality pursuant to section seven of this act, the receipt shall not be anticipated of any sum or sums of money which will not be applicable to any lawful yearly expenditure for the current fiscal year or which the governing body does not by resolution declare will be received in cash in full prior to the expiration of the current fiscal year, or in any event of any sum or sums of money other than or in excess of the following:
(a) Surplus revenue, not in excess of the amount thereof appropriated or to be appropriated in such budget or tax ordinance and applicable to any lawful yearly expenditure for the current fiscal year, to the extent only that such surplus revenue is subject to immediate use in cash by the municipality at the time of the adoption of such budget or tax ordinance;
(b) Any sum or sums of money, applicable to any lawful yearly expenditure for the current fiscal year, certified by an officer, board, agency, or commission of the state as receivable in cash by or for the account of the municipality during the current fiscal year under existing legislation, from such officer, board, agency, or commission, or from the state through such officer, board, agency or commission, free from any set-off or counterclaim;
(c) Miscellaneous revenues anticipated in such budget or tax ordinance, applicable to any lawful yearly expenditure for the current fiscal year, not in any instance or as to any item in an amount in excess of the amount of such miscellaneous revenues collected in cash during the next preceding fiscal year;
(d) Collections, applicable to any lawful yearly expenditure for the current fiscal year, of a proportion of the taxes levied or to be levied and payable in the current fiscal year, not in excess of the proportion of the taxes levied and payable during the next preceding fiscal year which was collected in cash during such preceding fiscal year;
(e) Collections of a proportion of the delinquent taxes unpaid and owing to the municipality or the collector of the taxing district on the first day of the current fiscal year, not in excess of the proportion of the delinquent taxes unpaid and owing to the municipality or the collector of the taxing district on the first day of the next preceding fiscal year, which was collected in cash during such preceding fiscal year, to the extent, only, however, that such collections during the current fiscal year will not be required by statute to be set aside and applied to the retirement of tax revenue notes or bonds of any year;
(f) Fees, rentals, or charges for service rendered by any municipal enterprise or utility, applicable to any lawful yearly expenditure for the current fiscal year, not in excess of the amount of such fees, rentals, or charges received in cash during the next preceding fiscal year;
(g) Collection of a proportion of special assessments on property specially benefited finally confirmed at the time of the adoption of such budget or tax ordinance and payable during the current fiscal year and applicable to any lawful yearly expenditure for the current fiscal year, not in excess of the proportion of similar special assessments on property specially benefited payable during the next preceding fiscal year which was collected in cash during such preceding fiscal year;
(h) Collections, applicable to any lawful yearly expenditure, of a proportion of the lien value of the tax titles to real estate standing in the name of the municipality on the first day of the current fiscal year, not in excess of the proportion of the lien value of the tax titles which stood in the name of the municipality on the first day of the next preceding fiscal year which was collected in cash during such next preceding fiscal year, to the extent only, however, that such collections will not be required by statute to be applied to the retirement of tax revenue bonds or notes or tax title bonds or notes; and
(i) Any other or additional sums reasonably anticipated as receivable in cash during the current fiscal year from the above or other sources; provided, however, that approval thereof and consent thereto by the state auditor be first had and obtained as hereinafter provided.
For the purposes of subdivision (h) of this section, collections of the lien value of the tax titles to real estate standing in the name of the municipality shall include receipts arising from the sale or redemption or foreclosure and sale of such real estate or from the sale, assignment or other disposition by the municipality of any certificate of tax sale for said real estate. The receipt shall not be anticipated under any one of the above subdivisions (a), (b), (c), (d), (e), (f), (g), (h) and (i) of this section of any sum or sums of money the receipt of which is anticipated under any other of said subdivisions.
(L.1934, c. 60, s. 8, p. 171.)
Structure New Jersey Revised Statutes
Appendix A - Emergency and Temporary Acts
App.A:3-2 Grants or loans; application and acceptance
App.A:3-3 Authorization by resolution; referendum
App.A:3-4 Bond issue; form of statement; publication of resolution
App.A:3-5 Financing projects; municipal bonds authorized; special assessments as liens.
App.A:3-6 Sale of bonds to federal government
App.A:3-7 Municipality may contract with federal government
App.A:3-8 Sale of securities to federal government
App.A:3-9 Form, terms and conditions of bonds, notes or other instruments
App.A:3-10 Other legislation not affected
App.A:3-11 Pending proceedings under other law; continuance
App.A:3-12 Intent and construction of act; partial invalidity
App.A:3-14 Paying off refunding bonds; specific appropriations
App.A:3-15 Approval of budget or tax ordinance by state auditor; expenses of audit
App.A:3-16 Trust fund to meet payments
App.A:3-17 Effect of act as contract; enforcement
App.A:3-18 Powers, duties and obligations cumulative; tax rate
App.A:3-20 Application for federal grant for new armories, additions and alterations authorized
App.A:3-21 Existing sites may be used; expenditures authorized
App.A:3-23 Amount of federal grant for which quartermaster general may apply, increased
App.A:3-24 Existing sites may be used; expenditures authorized
App.A:3-26 Appropriation for engineering, architectural and supervision services; limitation
App.A:3-28 State appropriations or balances for armory purposes may be combined and treated as unit
App.A:3-30 Applications for funds
App.A:3-31 Contracts by State Highway Commissioner with federal government
App.A:3-35 Appointments or assignments to employment from relief rolls; exception
App.A:3-36 Award of contracts after advertising; statements in advertisement
App.A:3-37 Application of supplementary act
App.A:3-38 Use of allotted funds as sponsor's share of any project undertaken
App.A:3-39 Waiver of statutory provisions for matching funds
App.A:4-9 Payment in lieu of taxes; default
App.A:4-10 Local approval of reclamation project
App.A:4-12.1 Taxation of state park lands; L.1933, c. 438, p. 1228, repealed
App.A:4-12.2 Refund to municipalities
App.A:4-19 Power to issue bonds; purposes
App.A:4-20 Name of bonds; ordinance; procedure; details
App.A:4-21 Maturity; maximum amount; debt statement or limitation
App.A:4-22 Provisions of ordinance
App.A:4-23 Sale price; exchange or sale of bonds
App.A:4-24 Irregularities not to affect bonds; pledge of municipality's credit
App.A:4-26 Estimating cash receipts; surplus revenues; anticipations, etc.
App.A:4-30 Constitutional severability of provisions
App.A:4-31.1 Bonds to refer to original act; definitions
App.A:4-31.3 Proceeds of sale of notes deemed cash receipts
App.A:4-31.4 Issue of special tax notes authorized; requisites and effect
App.A:4-31.5 Budget provision for payment of outstanding notes
App.A:4-31.7 Construction of act as affecting contracts
App.A:4-31.8 State not obligated
App.A:4-31.9 Partial invalidity of act not to affect remainder
App.A:4-31.11 Postponement of payment of moneys due school district from municipality; budget
App.A:4-32 Refunding bonds; power to issue
App.A:4-35 Details of issue and sale; selling price; ordinance
App.A:4-37 Security for payment; resolution requiring separate appropriations; taxes; trust fund
App.A:4-38 Bonds may be refunded notwithstanding budget provisions or previous appropriation
App.A:4-40 Constitutional severability
App.A:4-42 Annual assessment installments defined
App.A:4-47 Payment of taxes in scrip
App.A:4-48 State apportionment paid in scrip to school districts; exception
App.A:4-49 County relieved of ninety per cent of obligation
App.A:4-50 County school boards paid in scrip
App.A:4-51 Obligation to issue or accept scrip
App.A:4-52.1 Waiver of interest on State school taxes paid in scrip
App.A:4-53 Maturity of certain school bonds
App.A:4-55 School refunding bonds; form and details
App.A:4-56 Exchange of bonds; report
App.A:4-57 Certification by funding commission; validity of bonds
App.A:4-58 Approval of readjustment plan
App.A:4-59 Construction; constitutional severability
App.A:4-63 Refunding bonds; resolution on or before Dec. 31, 1947; interest; payment; taxes
App.A:4-64 Issuance, recitals, date, maturity, etc., of bonds
App.A:4-65 Consent of Local Government Board
App.A:4-68 Reserve or sinking funds
App.A:4-69 Certification, indorsement or consent of Local Government Board
App.A:6-5 Drought surcharge fund; deposit of excess water charges
App.A:6-6 Appropriation of moneys; purposes
App.A:6-7 Monthly report of status and expenditures
App.A:7-1 Commissioner may regulate insurance companies
App.A:9-19.1 Removal of member of local defense council
App.A:9-30 Assistance to government of United States; organization and employment of resources
App.A:9-31 Duty of public officials to furnish information and assistance
App.A:9-33 Purpose of civilian defense act and disaster control act
App.A:9-34 Emergency powers of Governor
App.A:9-36 Information may be required
App.A:9-37 Civilian defense director; subordinate offices
App.A:9-37.1 Duties of civilian defense director
App.A:9-38 Deputies or assistants
App.A:9-40 Co-operation by public officials; rules and regulations
App.A:9-40.1 Municipal emergency management coordinator.
App.A:9-40.2 Removal of municipal emergency management coordinator
App.A:9-40.3 Deputy municipal disaster control director
App.A:9-40.4 Duties of municipal emergency management coordinator
App.A:9-40.6 Aid in time of disaster or emergency
App.A:9-41 Local emergency management councils
App.A:9-42.1 County emergency management coordinator; appointment; term of office
App.A:9-42.1a Coordinator appointed prior to Jan. 21, 1986, exception; term
App.A:9-421b Filling of deputy emergency management coordinator position.
App.A:9-42.2 Duties of county emergency management coordinator
App.A:9-43 Other local agencies or instrumentalities
App.A:9:43-1 State Emergency Operations Plan.
App.A:9-43.2 County, municipal written emergency operations plans; coordination.
App.A:9-43.3 Guidelines for Emergency Operations Plans.
App.A:9-43.4 Approval by State Office of Emergency Management.
App.A:9-43.5 Grants to municipalities, counties for development of Emergency Operations Plans
App.A:9-43.6 Technical assistance, planning grants to municipalities
App.A:9-43.7 Emergency plans, electronic submission by certain entities permitted.
App.A:9-43.8 Definitions relative to coastal evacuation.
App.A:9-43.9 Annual public awareness program.
App.A:9-43.10 Appointment of commission.
App.A:9-43.11 Duties of director.
App.A:9-43.12 Identification of critical infrastructures.
App.A:9-43.13 Central registry for residents with special needs.
App.A:9-43.14 Implementation of lane reversal strategy.
App.A:9-43.15 Definitions relative to emergency evacuation.
App.A:9-43.16 Findings, declarations relative to emergency preparedness.
App.A:9:43.17 Definitions; county storm preparedness funding program.
App.A:9-43.18 Definitions relative to Code Blue alert plans.
App.A:9-43.19 Plan for issuance of Code Blue alert.
App.A:9-43.20 Declaration of Code Blue alert.
App.A:9-43.21 Review of weather forecasts.
App.A:9-44 Private civilian defense agencies to be approved
App.A:9-45 Orders, rules, and regulations; black-outs, air raids, etc.; posting
App.A:9-45.1 Officers to perform duties in accordance with rules and regulations
App.A:9-46 Reciprocal orders, rules, and regulations
App.A:9-47 Suspension of motor vehicle or other regulations
App.A:9-48 Emergency commander
App.A:9-49 Violations as disorderly conduct; penalty; prosecution
App.A:9-49.1 Towing, transportation of boats prohibited during emergency evacuations.
App.A:9-50 Aiding or abetting violation
App.A:9-51 Extraordinary emergencies; powers; compensation boards; proceedings for compensation
App.A:9-51.2 Prohibition by ordinance of construction or repair of buildings during emergency
App.A:9-51.3 Contents of ordinance; exceptions
App.A:9-51.4 Duration of ordinance
App.A:9-51.6 Agreements with state or federal government; provisions
App.A:9-51.7 Compensation for taking of property
App.A:9-51.8 Satisfaction of financial obligations; guarantee of bonds by county
App.A:9-51.9 Payment of claims out of Special Beach Erosion Fund
App.A:9-52 Liability for injury to persons or property.
App.A:9-54 Term of person appointed by or with approval of Governor
App.A:9-57.2 Benefits to civil defense volunteers
App.A:9-57.3 Schedule of benefits
App.A:9-57.4 Benefits unpaid at time of death
App.A:9-57.5 Minors deemed sui juris; labor law
App.A:9-57.6 Benefits not assignable; exemption
App.A:9-57.7 Persons entitled to benefits
App.A:9-57.8 Workmen's compensation benefits preclude benefits hereunder
App.A:9-57.10 Submission of notice of claim; contents
App.A:9-57.11 Physical examination of claimants
App.A:9-57.12 Refusal of claimant to accept proffered medical and surgical treatment
App.A:9-57.13 Proof of claim; forms
App.A:9-57.15 Special fund for civil defense volunteers
App.A:9-57.16 Insurance or reinsurance
App.A:9-57.17 Special fund the sole source for payment of benefits
App.A:9-57.19 Expense of administering act
App.A:9-57.20 Reduction of benefits where United States furnishes benefits
App.A:9-57.23 False statements or representations
App.A:9-57.24 Partial invalidity
App.A:9-57.25 Civil defense forces of other states; powers, duties and privileges
App.A:9-58 "Director of Civil Defense" defined
App.A:9-59 Mutual aid agreements with other states
App.A:9-60 Mutual aid agreements between political subdivisions
App.A:9-61 Powers and duties of members of civil defense forces
App.A:9-62 Acceptance of services, equipment, supplies, or funds from Federal government
App.A:9-65 Findings, declarations relative to domestic security preparedness.
App.A:9-66 Definitions relative to domestic security preparedness.
App.A:9-67 Domestic Security Preparedness Task Force.
App.A:9-68 Duties of task force.
App.A:9-69 Adoption of standards, guidelines, protocols.
App.A:9-70 Infrastructure Advisory Committee.
App.A:9-71 Domestic Security Preparedness Planning Group.
App.A:9-72 Duties of planning group.
App.A:9-73 Noncompliance, action for relief.
App.A:9-74 Records not deemed public; OPMA not applicable.
App.A:9-75 Program of laboratory services for detection, analysis of chemical, biological agents.
App.A:9-76 Annual report by task force to Legislature.
App.A:9-77 Effective date, continuance of task force.
App.A:9-81 Determination of titles, positions designated as critical positions.
App.A:9-82 Applicants to submit to fingerprinting, background checks.
App.A:9-84 Development of system to certify applicants, issuance of credentials; fees.
App.A:9-85 Rules, regulations.
App.A:9-86 Development, dissemination of building security drill guide, training materials.
App.A:9-87 Findings, declarations.
App.A:10-1 Authority to accept, etc.; war and defense activities
App.A:10-2 Supplemental nature of powers conferred; competition with public utilities
App.A:10-5 Authority conferred to continue only during present war
App.A:10-9 Forms; rules and regulations
App.A:10-10 Effective date of act
App.A:11-2 Legislative findings
App.A:11-3 Expenditures to restructure and expand division of economic development
App.A:11-4 Agreements for training of workers
App.A:11-5 Authorization to pay training costs and allowances; acceptance of grants.