New Jersey Statutes Title 40. Municipalities and Counties 40 § 33-13.2l

For the first 2 years following the reorganization of a county library system pursuant to section 8 of this act,  1 any appropriation made by the county governing body for library purposes shall not be included or considered a part of the county tax levy under section 4 of P.L.1976, c. 68 (C. 40A:4-45.4). In the third calendar year following the reorganization of the county library system and every year thereafter any appropriation made by the county governing body for library purposes shall be considered a part of the county tax levy for the purpose of calculating permissible expenditures.