New Jersey Statutes Title 40. Municipalities and Counties 40 § 12-15.5

Amounts raised by taxation for the purposes of P.L.1997, c. 24 (C.40:12-15.1 et seq.) shall be apportioned by the county board of taxation among the municipalities within the county in accordance with R.S.54:4-49. The amounts so apportioned shall be assessed, levied and collected in the same manner and at the same time as other county taxes. The tax collected pursuant to P.L.1997, c. 24 shall be referred to as the “County Open Space, Recreation, Floodplain Protection, and Farmland and Historic Preservation Tax.”