New Jersey § 40a:14-78

§ 40a:14-78.

a. If at an election held on the third Saturday in February pursuant to N.J.S.40A:14-72 the question of either (1) pursuant to subsection e. of N.J.S.40A:14-72 , determining the amount of money to be raised for the ensuing year and, if applicable,

whether to exceed the property tax levy cap, established pursuant to section 10 of P.L.2007, c. 62 ( C.40A:4-45.45 ); or (2) pursuant to subsection f. of N.J.S.40A:14-72 , whether to exceed the property tax levy cap, established pursuant to section 10

of P.L.2007, c. 62 ( C.40A:4-45.45 ), is voted affirmatively upon by a majority of the legal voters voting in the election,

the budget shall be considered finally adopted, and the board of fire commissioners

shall certify the amount to be raised by taxation to support the district budget to

the assessor of the municipality, pursuant to N.J.S.40A:14-79 . b. If at an election held on the third Saturday in February the question of either (1) pursuant to subsection e. of N.J.S.40A:14-72 , determining the amount of money to be raised for the ensuing year and, if applicable,

the question of whether to exceed the property tax levy cap established pursuant to

section 10 of P.L.2007, c. 62 ( C.40A:4-45.45 ); or (2) pursuant to subsection f. of N.J.S.40A:14-72 , whether to exceed the property tax levy cap, established pursuant to section 10

of P.L.2007, c. 62 ( C.40A:4-45.45 ), is voted negatively upon by a majority of the legal voters voting in the election,

the governing body of the municipality in which the fire district is located shall,

by resolution of a majority of its full membership, within 30 days after the annual

election and after a public hearing for which the legal voters of the fire district

shall be given 5 days' advertised notice, and at which any interested person shall

be heard, fix an annual budget for the fire district. The amount of each appropriation section of the budget so fixed shall not exceed

the amount for each as previously voted upon at the annual election, except the appropriation

for debt service which shall be included in the amount that is required to be paid. The governing body shall certify the amount to be raised by taxation to support

the district budget as set forth in the final budget, to the assessor of the municipality,

pursuant to N.J.S.40A:14-79 . c. Following the final approval of a budget by the board of fire commissioners or the voters, as applicable, the Director of the Division of Local Government Services in the Department of Community

Affairs may approve a budget amendment to provide for the anticipation of revenue

from a public or private funding source which was not known at the time the budget

was approved, and the appropriation thereof, provided the amount of the appropriation

does not exceed the amount of the revenue received.