N.J. Stat. § 40:65-1
The governing body may make, amend, repeal and enforce ordinances:
To regulate and provide for the construction and reconstruction, paving and repaving, curbing and recurbing, repairing and improving of the sidewalks of the streets and highways of the municipality, wholly at the cost of the municipality or wholly at the cost of the owner or owners of the real estate in front of which the improvement is made, or at the cost of the municipality and such owner or owners, to prescribe the method thereof, the materials to be used therein and the inspection thereof. When the grade of the street, or highway, or part thereof, shall have been previously legally established, the proposed improvement shall conform, as nearly as practicable, to such established grade. If any street, parkway or public highway so to be improved be under the control of any county board or commission, the approval of said body of the plans of improvement shall be obtained before the improvement is begun. Nothing herein contained shall be construed as permitting the governing body of any municipality to improve any road, street or highway entirely within the limits of a county park.
N.J.S. § 40:65-1