N.J. Admin. Code § 5:31-2.11

Current through Register Vol. 56, No. 11, June 3, 2024

Section 5:31-2.11 - Fire district line item appropriations; levy cap referendums

(a) An introduced fire district budget requiring a levy cap referendum pursuant to N.J.S.A. 40A:4-45.45 and 40A:4-45.46 shall specify the separate line item appropriations that would be funded by the tax levy increase proposed by the referendum.

(b) Transfers to or from referendum line items are not permitted at any time. Referendum line items shall not be expended, unless the base line item amount is depleted.

(c) Any cancelled or unexpended appropriations for exclusions or referendums will be deducted from the adjusted levy based on the audit report or as noted in the budget message.

N.J. Admin. Code § 5:31-2.11

New Rule, R.2021 d.006, effective 1/4/2021.
See: 52 N.J.R. 1489(a), 53 N.J.R. 53(a).