New Jersey Statutes Title 52. State Government, Departments and Officers 52 § 27D-118.38

(1) Maximize revenues;

(2) Maximize surplus to a prudent level;

(3) File schedules along with the budget showing municipal revenues not anticipated;

(4) Add municipal revenues to the budget not anticipated;

(5) Maximize its tax collection rate in order to minimize its reserve for uncollected taxes, using prudent fiscal practices;

(6) Reduce appropriations deemed by the board to be excessive; and

(7) Undertake other appropriate activities consistent with this section to reduce property taxes.