New Jersey § 40a:4-18
Full text of New Jersey New Jersey Statutes § 40a:4-18, with citation guidance and answers to common questions.
§ 40a:4-18.
a. In municipalities operating under a calendar fiscal year, immediately upon receipt of the director's certificate the county board shall fill out the table of aggregates required by R.S.54:4-52 and shall determine the amount of “other local taxes” for the year based upon the
certificate of the director. Upon completion, the county board shall transmit a copy of each municipality's table
of aggregates to the director. If the local unit shall have adopted a budget for the calendar fiscal year and shall have transmitted a certified copy thereof to the county board
on or before April 10 , the board may substitute the adopted budget in the place of the amount certified
by the director, but no such substitutions shall be made after May 1 , unless otherwise approved by the director . b. In municipalities operating under the State fiscal year, immediately upon receipt
of the director's certificate, the county board of taxation shall use the certificate
to prepare the extended tax duplicate for the municipality. If the local unit shall have adopted a budget for the fiscal year and shall have
transmitted a certified copy thereof to the county board on or before October 10,
the board may substitute the adopted budget in the place of the amount certified by
the director, but no such substitutions shall be made after October 15, as the case
may be, unless otherwise approved by the director.
Frequently Asked Questions About New Jersey § 40a:4-18
What does New Jersey Statutes § 40a:4-18 cover?
Section 40a:4-18 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 40a:4-18?
A common citation format is "New Jersey Statutes § 40a:4-18" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 40a:4-18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.