New Jersey Statutes Title 54. Taxation 54 § 3-21.3a

All revenues received by the county from fees, either established or increased pursuant to this amendatory and supplementary act, shall be used exclusively for the purposes of modernizing the record-retention capabilities of the county board of taxation, for defraying the costs incurred by the county board of taxation in recording and transcribing appeal proceedings, setting forth memorandums of judgment and in providing copies thereof, for paying any salary required to be paid by the county which is increased pursuant to this amendatory and supplementary act, and to effectuate the provisions of the real property assessment demonstration program established by section 4 of P.L.2013, c. 15 (C.54:1-104).

In addition to these purposes, a county operating under the “Real Property Assessment Demonstration Program,” P.L.2013, c. 15 (C.54:1-101 et seq.) , the “Property Tax Assessment Reform Act,” P.L.2009, c. 118 (C.54:1-86 et seq.), and a county that has adopted, by resolution, the provisions of section 1 of P.L.2018, c. 94 (C.54:1-105), also shall be able to use these fee moneys for costs of software and hardware necessary for computer-assisted mass appraisal of real property, and paying for all costs related to the maintenance of tax maps.