N.J. Admin. Code § 5:31-2 app A
FIRE DISTRICT LEVY CAP REFERENDUM RESOLUTION
RESOLUTION BY THE BOARD OF COMMISSIONERS OF FIRE DISTRICT (insert Dist. #) OF THE (name of municipality) IN THE COUNTY OF (name of county) AND STATE OF NEW JERSEY AUTHORIZING A PROPERTY TAX CAP LEVY REFERENDUM ON (date of referendum)
WHEREAS, N.J.S.A. 40A:4-45.45provides that in preparation of its budget a fire district shall limit any increase in its property tax levy to two percent (2.0%) over the previous year's amount to be raised by taxation, subject to certain exceptions and additions; and,
WHEREAS, N.J.S.A. 40A:4-45.46(b), permits a fire district to increase amount to be raised by taxation by a percentage rate greater than two percent (2.0%) where said increase is approved by referendum; and,
WHEREAS, the Board of Commissioners of Fire District Number (District #) in the (name of municipality), in the County of (name of county) has called for a referendum question pursuant to N.J. S.A. 40A:4-45.46(b) to be held on the third Saturday in February because it finds it advisable and necessary to increase its (insert budget year) amount to be raised by taxation budget by more than two percent (2.0%) over the (insert previous year) amount to be raised by taxation, to provide and maintain essential district services for the residents of the district; and,
WHEREAS, the Board of Commissioners of Fire District Number (District #) in the (name of municipality), hereby determines that a (insert the additional percent increase) increase in the amount to be raised by taxation or (insert dollar increase over the permitted amount) in excess of the increase in the amount to be raised by taxation otherwise permitted by a two (2.0%) tax levy cap, will only become effective upon authorization by an affirmative vote of in excess of fifty percent (50%) of the voters casting a ballot at the referendum and,
WHEREAS, this additional amount will be appropriated for the purposes set forth below, increasing the total appropriation for each such purpose from what would otherwise be provided under the limitations of a two percent (2.0%) tax levy cap, as set forth below:
Line item name | Amount for referendum |
(insert additional rows as necessary) |
NOW, THEREFORE BE IT RESOLVED, that the question to be placed on the ballot shall be as follows:
"Shall the Board of Commissioners of Fire District Number (District #) in the (name of municipality) be authorized to increase the (insert year) amount to be raised by taxation in the Fire District annual budget, by (insert percent) or (insert dollar amount) as provided by N.J.S.A. 40A:4-45.45, notwithstanding that its amount to be raised by taxation will exceed the two percent (2.0%) increase limitation.
___ Yes ___ No
INTERPRETIVE STATEMENT
A "yes" vote will authorize the Board of Commissioners of the fire district to adopt the budget that was approved by the Board. N.J.S.A. 40A:4-45.45provides a tax levy "cap" of two percent (2.0%) on the amount of increase. This amount can be exceeded when approved by referendum of the voters.
The following are those line items to which the increases apply:
(List line items listed in the resolution--do not list amounts)
If referendum is approved (a "yes" vote), the amount to be raised by taxation will include this amount.
A "no" vote means that the Board of Commissioners must adopt the budget within the increase limits otherwise set forth by the law.
(Insert here "any other such relevant information as the Board may wish to include" in the Statement.).
BE IT FURTHER RESOLVED, that the referendum on exceeding the property tax levy cap is scheduled for (insert date of referendum), between the hours of 2:00 and 9:00 p.m., prevailing time, in the manner provided by statute.
BE IT FURTHER RESOLVED, that the budget of the Board of Commissioners of Fire District (insert number) of the (name of municipality) for (insert year) is hereby authorized to be published in the (name and date of official newspaper) issue.
BE IT FURTHER RESOLVED, that a public hearing on the budget will be held at the (insert location, date and time of public hearing) at which time and place objections to said budget may be presented by taxpayers or other interested parties.
BE IT FURTHER RESOLVED, that a certified copy of this Resolution, shall be transmitted to the Director of the Division of Local Government Services, within 3 days after adoption with the recorded vote included thereon.
(insert local resolution closing, certification, and seal text)
N.J. Admin. Code 5:31-2 app A