N.J. Stat. § 44:5-10.1
Any village, borough, town or township which has no hospital located therein maintained by the municipality may make an annual appropriation, in the manner in which appropriations for other municipal purposes are made, of a sum of money not exceeding an amount equal to one-tenth of one per cent of the total assessed valuation of real and personal property of such municipality which sum so appropriated shall be included in the annual tax levy of such municipality and collected in the same manner and at the same time as other municipal taxes.
The sum shall be applied for the purposes and in the manner set forth in section 44:5-10 of this title, or may be paid directly to any hospital, now duly incorporated under the laws of this state and located in such municipality or in any other municipality in the same or an adjoining county, for the purpose of assisting in the maintenance of any such hospital furnishing hospital service to the residents of such municipality, in order that such hospital may be maintained and render service to such residents of the municipality who are not able to pay the full cost of their maintenance, care and treatment in such hospital.
N.J.S. § 44:5-10.1