New Jersey § 18a:74-3

§ 18a:74-3.

a. Each municipality or county that supports, in whole or in part, library service

from municipal or county tax sources pursuant to chapter 33 or 54 of Title 40 of the

Revised Statutes 1 shall qualify for one of the following: (1) $0.50 per capita if its annual expenditure for library services is less than 1 / 5 mill per dollar upon the equalized valuation; (2) $0.75 per capita if its annual expenditure for library services is equal to or

more than 1 / 5 mill, but less than 1 / 4 mill per dollar upon equalized valuation; (3) $1.00 per capita if its annual expenditure for library services is equal to or

more than 1 / 4 mill, but less than 1 / 3 mill per dollar upon equalized valuation; (4) $1.25 per capita if its annual expenditure for library services is equal to or

more than 1 / 3 mill, but less than 1 / 2 mill per dollar upon equalized valuation; (5) $1.50 per capita if its annual expenditure for library services is equal to or

more than 1 / 2 mill per dollar upon equalized valuation; provided, however, that payments hereunder

to a municipality or county shall not be less than the amount which such municipality

or county received in State library aid in the year preceding July 1, 1967, except

that in no case shall payments under this section exceed one-half of the annual expenditure

for library services by the municipality or the county, as the case may be. b. For those municipalities which provide tax support for both a local library and

a county library, the per capita aid provided for in subsection a. of this section

shall be determined as follows: the total expenditure for library service pursuant

to chapters 33 and 54 of Title 40 of the Revised Statutes shall be used to determine

the scale of per capita aid. In counties in which the free county library has been reorganized pursuant to P.L.1977,

c. 300 ( C. 40:33-15 et seq. ), the total payments shall be made to the municipality. In those counties which have established county libraries pursuant to P.L.1963,

c. 46 ( C. 40:33-5.1 ), the payment to the municipality and the county shall be made according to section

2 of P.L.1983, c. 487 ( C. 18A:74-3.1 ). In all other counties the payment to the municipality and to the county, respectively,

shall be apportioned in the same ratio as each expenditure bears to the total expenditure. 1

N.J.S.A. § 40:33-1 et seq., 40:54-1 et seq.