New Jersey Statutes Title 27. Highways 27 § 21-8

The board of chosen freeholders may authorize by resolution an agreement with a municipality within the county for the maintenance, repair, rebuilding, reconstruction, transfer to, or elimination of a bridge, over a canal, constructed or maintained by the board of chosen freeholders, and the governing body of the municipality in which such bridge is located may enter into such a contract providing for the maintenance, repair, rebuilding, reconstruction, elimination by or transfer to the municipality. The contract shall provide the consideration for the contract either by payment of a lump sum or annual sums or any other valuable consideration agreed upon by the board of chosen freeholders or the governing body of the municipality.

Should a municipality accept the responsibility for the bridge by agreement with the board of chosen freeholders, the municipality shall thereafter, on the payment of the consideration provided for in the contract, be exclusively responsible for the maintenance, repair, rebuilding, reconstruction or elimination thereof.

The board of chosen freeholders may pay any sums provided to be paid under any such contract out of the tax levy of the county or any unexpended balance in the county, or if in the judgment of the board the inclusion of such sum in the tax budget of one year shall be too burdensome for the taxpayers the board of chosen freeholders may issue and sell bonds therefor.