Township of Allamuchy, NJ Chapter A311 Special Districts

[HISTORY: Adopted by the Township Council of the Township of Allamuchy as indicated in article histories. Amendments noted where applicable.]

Article I Special Municipal Service District II

[Adopted 3-21-2000 by Ord. No. 1-00 (Ch. A147, Art. II, of the 1981 Code)]

§ A311-1 Established; boundaries; changes in area of District.

A. A special municipal services district, to be known and identified as "Special Municipal Services District II," is hereby established within the Township of Allamuchy for the purposes of providing certain municipal services to residential real property owners within the Township of Allamuchy as specified in § A311-2.

B. Attached hereto and incorporated herein is a map which sets forth the boundaries of Special Municipal Services District II.[1] This map may be amended from time to time as necessary to reflect any change in the boundaries of Special Municipal Services District II.

[1] Editor's Note: The map is on file in the Township offices.

C. Public notice of any proposed change in the area of Special Municipal Service District II shall be given to the property owners whose real estate may be affected thereby. The notice shall state the place where and the time when the Commissioners of the Special Municipal Services District II will consider the changes and shall briefly describe the proposed additions or deletions intended to be made. The notice shall be published once in a newspaper circulating in the municipality at least 15 days before the date so fixed and shall be mailed to the known owners of all affected real estate at their last known post office address at least 10 days before the date so fixed.

§ A311-2 Services to be provided.

The following services shall be funded, on a current or accrual basis, through Special Municipal Services District II as provided in the manner hereinafter set forth in this article:

A. Residential solid waste collection and disposal services; and

B. Recycling collection services.

§ A311-3 Assessments for benefits; lien; collection and enforcement; exemption.

A. Except as provided in Subsection B of this section, the expenses of the creation and operation of the Special Municipal Services District II shall be met by taxes to be assessed, and levy shall be made and such taxes collected in the same manner as the real property tax, N.J.S.A. 54:4-1 et seq., is assessed in Special Municipal Services District II. From the date of confirmation, this cost shall be a first and paramount lien upon the real estate assessed to the same extent, and be enforced and collected in the same manner, as the real property tax, and shall bear interest and penalties from the same time and at the same rate as the real property tax.

B. No assessment pursuant to this article shall be invalid by reason of the failure of a property owner to receive notice or by reason of any other infirmity, except as specifically provided by law.

C. Exemption.

(1) Real estate in Special Municipal Services District II shall be exempt from the assessment authorized by Subsection A of this section only if:

(a) The services funded by Special Municipal Services District II are not reasonably available to the owner of the property; and

(b) Prior to each assessment, the Commissioners of the Special Municipal Services District II determine that the exemption will not adversely affect the ability of Special Municipal Services District II to pay for the services specified in this article.

(2) All property owners within Special Municipal Services District II shall be liable for the Special Municipal Services District II tax unless specifically exempted therefrom by the Board of Commissioners. No person shall be exempt from the Special Municipal Services District II tax for the sole reason that the person is exempt from the real property tax.

D. The amount of money necessary to be raised each year to meet the obligations of Special Municipal Services District II shall be certified to the Township Tax Collector by the Township Clerk after review of Special Municipal Services District II's budget by the Mayor and Council, who shall, within 45 days following submission of the budget, approve the same by resolution, provided that the budget is in accordance with this article. The Tax Collector shall collect said taxes in the same manner as other taxes are collected and shall pay over all moneys so assessed to the Treasurer of Special Municipal Services District II, as follows: 1/4 on or before March 15, 1/4 on or before June 15, 1/4 on or before September 15 and 1/4 on or before December 15 of the year for which said taxes are levied, to be held and expended for the purpose of funding and maintaining means for supplying the services set forth in § A311-2. The Treasurer of the Special Municipal Services District II shall thereafter make disbursements as required to provide the services specified in § A311-2.

§ A311-4 Board of Commissioners of District; body corporate; name; general powers.

A. There is hereby created a body corporate within Special Municipal Service District II to be known as the "Board of Commissioners of Special Municipal Services District Number II of the Township of Allamuchy, County of Warren."

B. The Board of Commissioners, as a body corporate, shall have all corporate powers necessary for carrying out the duties specified in this article.

§ A311-5 Duties of Board of Commissioners.

The Board of Commissioners shall have the following duties:

A. On or before June 15 of each year, to determine the amount of money to be raised for the ensuing year and prepare an annual budget for Special Municipal Services District II and to certify and submit the same to the Mayor and Council;

B. On or before June 15 of each year, to forward to the Township Tax Collector a complete list of owners of property within Special Municipal Services District II to be assessed with the tax specified in § A311-3, and to calculate and include on that list an indication of the percentage of the total assessment for the Special Municipal Services District II to be paid by each property owner;

C. To annually verify the accuracy of the map of Special Municipal Services District II, to make any necessary changes to the area of Special Municipal Services District II, and to provide notice to all property owners affected by the change pursuant to § A311-1C;

D. To schedule meeting dates as necessary and upon notice to the public as may be provided by law;

E. To appoint a Treasurer who shall be authorized to execute checks on behalf of the Board of Commissioners;

F. To receive the tax revenues collected by the Tax Collector, deposit the same in a special account created by the Board of Commissioners for the use of Special Municipal Services District II, and use these revenues to pay the expenses of Special Municipal Services District II;

G. To establish a procedure for property owners within Special Municipal Services District II to apply for exemption from the Special Municipal Services District II tax, and to hear and rule on all applications for such exemption; and

H. To designate depositories in which to maintain the funds of Special Municipal Services District II.

§ A311-6 Membership of Board of Commissioners.

A. The Board of Commissioners shall consist of three individual members. The initial Board of Commissioners shall consist of the following: 1) one member of the Environmental Commission; 2) one member of the Mayor and Council; and 3) one member of the general public, each to be selected by the Mayor at the discretion of the Mayor with the advice and consent of the Council. Thereafter, the members of the Board of Commissioners shall be appointed as follows: Before January 1 of each year, the Environmental Commission shall submit to the Mayor a list of the names of three members of the general public, and from this list the Mayor, at the Mayor's discretion, shall appoint one individual to serve on the Board of Commissioners. The second member shall be a member of the Environmental Commission, to be selected by the Mayor with the advice and consent of the Council. The third member shall be selected by the Mayor, at the discretion of the Mayor, from the membership of the Mayor and Council. Each of the individual Commissioners shall be formally appointed at the beginning of his or her individual term at the annual organizational meeting of the Mayor and Council.

B. The initial members of the Board of Commissioners shall hold office through December 31, 2000, or until such time as new members are appointed and qualify. Thereafter, members of the Board of Commissioners shall be appointed to and serve terms of one year, provided that the individual Commissioners shall serve until their respective successors are appointed and qualify.

§ A311-7 Vacancies.

Whenever a vacancy occurs, the Mayor shall appoint an individual to fill the vacancy until the next organizational meeting of the Mayor and Council. If the position vacated is one to be occupied by a member of the Environmental Commission, the vacancy shall be filled only by another member of the Environmental Commission. If the vacancy to be filled is one to be occupied by the Mayor or a member of the Allamuchy Township Council, the vacancy shall be filled only by the Mayor or a member of the Allamuchy Township Council. If the position vacated is one to be occupied by a member of the general public, the vacancy shall be filled only by a member of the general public.

§ A311-8 Meetings; determination of amount to be raised; notice; quorum.

A. The Board of Commissioners shall hold meetings as required and on notice to the public in accordance with the Open Public Meeting Act, N.J.S.A. 10:4-6 et seq., and by posting public meeting notices setting forth the time, place and object of the meeting in three of the most conspicuous places in the geographical area of Special Municipal Services District II.

B. Prior to June 15 of each year, the Board of Commissioners shall hold a budget meeting at which the Commissioners shall elect a Chairperson and clerk of the meeting and determine by majority vote the amount to be raised to provide for the services set forth at § A311-2.

C. Unless otherwise required or provided by law, meetings of the Board of Commissioners shall take place on not less than 14 days' prior notice, except where all Commissioners consent, in writing, to lesser notice. A quorum for conducting business by the Board of Commissioners shall be two Commissioners.

§ A311-9 Treasurer; disbursements; bond.

A. The Treasurer of Special Municipal Services District II shall be appointed by a majority of the Board of Commissioners. The Treasurer shall be the custodian of the tax moneys paid over to Special Municipal Services District II, and all moneys which the Board of Commissioners is herein authorized to receive and disburse shall be paid to the Treasurer and disbursed by the Treasurer only on the warrant of the Board of Commissioners signed by a majority of the members thereof.

B. The Treasurer shall give to Special Municipal Services District II the bond of a surety company, authorized by the Department of Banking and Insurance to do business in this state, in such sum as the Board of Commissioners shall approve, conditioned upon the faithful discharge of the duties of the Treasurer's office, which faithful discharge of bond shall be filed with the Board of Commissioners, the premium thereon to be paid by Special Municipal Services District II.

§ A311-10 (Reserved) [1]

[1] Editor's Note: Former § A311-10, Auditing of books of Treasurer; publication of audit, was repealed 12-17-2013 by Ord. No. 2013-14.

§ A311-11 Dissolution of District II.

A. The Mayor and Council may, by resolution, dissolve and abolish Special Municipal Services District II.

B. Unless and until such a resolution is validly adopted, this article and Special Municipal Services District II created hereunder shall remain in full force and effect.

C. Upon the adoption of such resolution, Special Municipal Services District II shall be dissolved and abolished, and any moneys remaining in the hands of the Treasurer of Special Municipal Services District II shall be used first to pay all outstanding invoices and accounts payable, with a sufficient sum being retained to pay the reasonable anticipated costs of Special Municipal Services District II during the 90 days following dissolution.

D. The balance of funds, if any, in the hands of the Treasurer of Special Municipal Services District II shall be turned over by the said Treasurer to the Allamuchy Township Treasurer to be refunded in the manner provided in § A311-13.

§ A311-12 Application for resolution dissolving District II; notice; hearing.

Notice of the Mayor and Council's consideration of a resolution dissolving Special Municipal Services District II shall be published at least once in a newspaper circulating in the Township at least five days before the meeting at which the resolution is to be considered. At the time and place so designated, the Mayor and Council shall hear all parties desiring to be heard, and at such meeting or at an adjournment hereof, the resolution shall be adopted or rejected.

§ A311-13 Refund of tax paid upon property in abolished District.

Subject to § A311-11 and after the payments and disbursements set forth in § A311-11 have been made by the Treasurer of Special Municipal Services District II, the Mayor and Council may cancel or refund without interest to any person having paid same any Special Municipal Services District II tax or any part thereof levied upon property in the abolished Special Municipal Services District II. The total amount which may be refunded shall not exceed the amount of money in the Township treasury arising from appropriations made by said Special Municipal Services District II before it was abolished. All refunds made pursuant to this section shall be charged against the account of the abolished Special Municipal Services District II.

Article II Special Municipal Services Districts

[Adopted 4-26-2007 by Ord. No. 2007-03; amended in its entirety 12-21-2010 by Ord. No. 2010-13]

§ A311-14 Special municipal services districts established; boundaries; changes in area of districts.

A. Special municipal services districts (hereafter referred to as the "SMSDs") are hereby established within the Township of Allamuchy for the purpose of providing certain municipal services (as specified herein) to property owners within the Panther Valley Property Owners Association (PVPOA).

B. The SMSDs shall correspond to the various neighborhood communities established within PVPOA, as follows:

(1) The PV District.

(2) Village II District.

(3) Village III SFC District.

(4) Village III TH District.

(5) Village IV Condo District.

(6) Village IV SFC District.

(7) Village IV TH District.

(8) Village V District.

(9) Village VI Condominium Association District.

(10) Village VI Homeowners' Association District.

(11) Village VIIA District-Pheasant and Partridge.

(12) Village VIIB District-Quail.

(13) Village VIII District.

(14) Village IX District.

(15) (Reserved)

[Amended 4-18-2012 by Ord. No. 2012-04[1]]

[1] Editor's Note: This ordinance deleted the Eaglet Glen District from the section and amended Exhibits A and B to reflect its deletion. It also provided that the properties located within the Eaglet Glen District being eliminated as a district under the special municipal services district would still be covered and included in the district known as the "PV District" under Subsection B(1) so that any elimination of the Eaglet Glen District "shall not have any impact upon the continued inclusion of the homeowners in that former district as members of and being covered by the PV District."

(16) Pinnacle Homes (Rutherfurd Estates) Area District.

(17) (Reserved)

(18) (Reserved)

C. The services as described in § A311-15 will be provided for the benefit of those roads and properties owned and operated within the respective districts.

D. Reference is hereby made to certain maps on file with the Clerk of Warren County referred to specifically on the attached Exhibit A, which Exhibit A is incorporated herein as if fully set forth in this § A311-14D. These filed maps reflect the ownership of roads and properties referred to in Subsection B above and shall be used in determining the roads and properties which are within the PV District and the roads and properties which are within the separate village districts of the SMSDs. In addition to the filed maps referred to above, the boundaries of such districts and the property incorporated within such boundaries shall be described on an Exhibit B to be part of this article by reference to block and lot descriptions as shown on the Tax Maps of the Township of Allamuchy. Exhibit B may from time to time be amended by a resolution duly enacted by the Mayor and Township Council to reflect changes in the lot and block designations of such properties, provided such changes do not have the effect of changing any of the filed map descriptions of the roads and properties shown on Exhibit A.[2]

[2] Editor's Note: Exhibits A and B are on file in the Township's offices.

E. It is intended that all properties currently included within the boundaries of the Panther Valley Property Owners Association are to be included in the SMSDs regardless of whether such properties are now developed or in the future will be developed. However, for future developments, the filed map for such future district shall be added to Exhibit A upon the filing of such map with the Clerk of Warren County, and Exhibit B shall be likewise amended to include the lot and block references for the properties included in such new district.

§ A311-15 Services to be provided.

A. The following services shall be funded, on a current or accrual basis, through the special municipal services districts, as provided in the manner hereinafter set forth in this article:

(1) The PV District shall provide for:

(a) The maintenance, repair and improvement, if necessary, of PVPOA roads as set forth on the filed map listed on Exhibit A for the PV District, including appropriate reserves for future replacement and/or debt service; sidewalk repair, maintenance, and replacement, including appropriate reserves for future replacement and/or debt service; curbing repair, maintenance and replacement, including appropriate reserves for future replacement and/or debt service. All of the foregoing shall include the cost of labor, materials and ongoing maintenance and the replacement of equipment owned by the PVPOA.

(b) Removal of ice and snow clearing on such roads and common area sidewalks, including costs of supplies and equipment.

(c) Streetlighting on such roads and property, including the cost of the electricity and the repair, maintenance and replacement of the lamps, standards, wiring and poles for such lighting.

(d) Street sweeping of such roads.

(e) Collection of leaves and recyclable materials and the collection or disposal of solid waste.

(f) Fire hydrant fees.

(g) Maintenance and repair of detention and/or retention basins and storm drainage structures not otherwise covered by a developer's agreement requiring the developer to provide for same.

(h) The recreation program, pools, tennis courts, and playgrounds, including salary, wages, supplies, repair, maintenance, and including appropriate reserves for future replacement and/or debt service.

(i) Administrative costs and expenses of the district.

(j) A contingency reserve for snowplowing. Such reserves shall be collected and held by the Special Municipal Services District for the purpose of offsetting from time to time extraordinary expenses associated with snowplowing activities necessitated by snow and ice events that cannot be anticipated from year to year. The contingency reserve held by the Special Municipal Services District shall not exceed the annual budget for snow removal in all districts. If the contingency reserve exceeds the current budget, the excess revenue shall be applied to first reduce debt service and second be transferred to the road reserve accounts. If the contingency reserve falls below half the current operating budget it shall be funded in the next year’s budget.

[Amended 4-20-2011 by Ord. No. 2011-04; 7-25-2018 by Ord. No. 2018-15]

(k) Such other additional services as may be includable in a municipal services agreement pursuant to N.J.S.A. 40:67-23.8, and as that act is amended from time to time.

(2) The PVPOA may petition the Mayor and Township Council for an amendment to this article to include such other services, and if the Mayor and Township Council agree that such other services are appropriately the subject of N.J.S.A. 40:67-23.8, as amended from time to time, this article may be so amended. Nothing contained in this article shall require the Mayor and Council to add any such additional services; the decision to do so shall be solely the decision of the Mayor and Township Council.

B. All other SMSDs shall provide for:

(1) The maintenance, repair and improvement, if necessary, of individual village roads as set forth on the filed map listed on Exhibit A for the individual village districts and the recorded declaration of covenants and restrictions or master deed and amendments applicable to that district's property, including appropriate reserves for future replacement and/or debt service; sidewalk repair, maintenance, and replacement, including appropriate reserves for future replacement and/or debt service; curbing repair, maintenance and replacement, including appropriate reserves for future replacement and/or debt service. All of the foregoing shall include the cost of labor, materials and ongoing maintenance.

(2) Removal of ice and snow clearing on such roads and common area sidewalks, including costs of supplies and equipment.

(3) Streetlighting for such village roads and property, including the cost of the electricity and the repair, maintenance and replacement of the lamps, standards, wiring and poles for such lighting.

(4) Street sweeping of such village roads.

(5) Maintenance and repair of detention and/or retention basins and storm drainage structures not otherwise covered by a developer's agreement requiring the developer to provide for same.

(6) The recreation program, pools, tennis courts, and playgrounds, including supplies, repair, maintenance, and including appropriate reserves for future replacement and/or debt service, if any.

(7) Such other additional services as may be includable in a municipal services agreement pursuant to N.J.S.A. 40:67-23.8, and as that act is amended from time to time. The PVPOA may petition the Mayor and Township Council for an amendment to this article to include such other services, and if the Mayor and Township Council agree that such other services are appropriately the subject of N.J.S.A. 40:67-23.8, as amended from time to time, this article may be so amended. Nothing contained in this article shall require the Mayor and Council to add any such additional services; the decision to do so shall be solely the decision of the Mayor and Township Council.

§ A311-16 Method of assessments; lien; collection and enforcement; exemption.

A. The expenses of the creation and operation of the SMSDs shall be met by taxes to be assessed and levied on the property lying within the special municipal services districts, and such assessment and levy shall be made and such taxes collected in the same manner as other taxes are assessed and collected by the Township of Allamuchy in accordance with N.J.S.A. 54:4-1. Such property shall be valued and assessed at the taxable value prescribed by law. Taxes so assessed and levied shall be a first and paramount lien upon the real estate to the same extent as other taxes assessed and levied by the Township of Allamuchy and be enforced and collected in the same manner, and shall bear interest and penalties from the same time and at the same rate as provided by law. Unless otherwise agreed to by the PVPOA, by and through its Board of Trustees, the SMSDs Board of Commissioners and the Mayor and Council, and by an amendment to this article, the assessment and levy of taxes shall not, at any time, be levied by any method other than in accordance with N.J.S.A. 54:4-1 (as amended from time to time) by the use of the "taxable value" of property as provided in N.J.S.A. 54:4-1 (as amended from time to time).

B. Individual property located within the SMSDs may be exempt from the assessment authorized by Subsection A of this section only if the services provided in § A311-15A and B are not reasonably available to the owner of the property.

C. All property owners within the special municipal services districts shall be liable for the tax imposed on such property unless specifically exempted therefrom by the Commissioners of the SMSDs. No property owner shall be exempt from the special municipal services districts tax for the sole reason that the property owner is exempt from the real property tax imposed by the Township of Allamuchy.

D. The Tax Collector shall collect said taxes in the same manner as other taxes are collected and shall pay over all funds so collected on the assessments (but not including taxes collected on added assessments for new construction) to the Treasurer of the special municipal services districts 45 days after the payment due date for such tax. The taxes so paid over to the Treasurer shall be held and expended for the purpose of funding and maintaining the means for supplying the services set forth in § A311-15A and B. Promptly upon the receipt of taxes from the Tax Collector, but not later than 20 days from such receipt, the Treasurer of the special municipal services districts shall pay over such operating funds, less any administrative expenses included in the current year's budget of the special municipal services districts as set forth in this article, to the PVPOA, which funds shall be administered in accordance with the terms of § A311-27.

E. Within 15 business days of receipt of a request for disbursement of reserve funds including presentation of supporting documentation, the Treasurer of the SMSDs shall pay over such reserve funds as set forth in this article to the Panther Valley Property Owners Association, and/or its successors, which funds shall be administered in accordance with the terms of § A311-27.

F. Within 45 days of receiving the audit, the Special Municipal Services Districts' Board of Commissioners shall certify to the Mayor and Council that it has received the audit prepared by a registered municipal auditor (RMA) of the activity of the districts for the immediately prior calendar year, that each of the Commissioners has read said audit, and that each of the Commissioners has been advised of any exceptions of said audit as may be set forth therein and has responded to any exceptions as required by law.

§ A311-17 Board of Commissioners of SMSD; body corporate; name; general powers; annual organization meeting; meetings.

A. There is hereby created one body corporate within the special municipal services districts to be known as the "Board of Commissioners of the Special Municipal Services Districts of the Township of Allamuchy, County of Warren."

B. The Board of Commissioners, as a body corporate, shall have all corporate powers necessary for carrying out the duties specified in this article.

C. The Board of Commissioners shall consist of three persons appointed as specified in this article. The Board of Commissioners shall organize during the month of January each year not later than the date in January when the Mayor and Township Council hold their regular monthly meeting. The Board of Commissioners shall elect a Chair from the membership of the Board, it shall employ one Treasurer for the districts and shall employ a Secretary of the Board; neither shall be a Commissioner. Neither the Treasurer nor the Secretary shall be a Trustee of the PVPOA or an employee of the PVPOA. The Board shall engage Counsel to represent the Board of Commissioners of the SMSDs (who may be the Township Attorney) at the expense of the PV District, which counsel shall be an attorney licensed to practice law in New Jersey.

D. At the annual organization meeting, the Commissioners shall read and approve the minutes of any prior meeting(s) where such minutes have not been previously approved, elect a Chairperson, appoint the Treasurer and the Secretary, appoint counsel, and conduct such other old and new business as may come before the Commissioners. They shall also set the meeting dates for the Board of Commissioners as provided in § A311-21 for the months of February, March, April and, if required, May and may establish such other meeting dates as they may deem appropriate.

§ A311-18 Duties of Board of Commissioners, procedures for submission and adoption of budgets.

The Board of Commissioners shall have the following duties:

A. To advise the Mayor and Township Council of the amount of monies needed to be collected by taxation for the operation of the SMSDs, to receive the funds so collected by the Township from the taxes paid by property owners within the SMSDs, to remit the funds so collected to the Panther Valley Property Owners Association as provided in this article.

B. All proposed budgets from all districts and villages shall be first submitted to the Panther Valley Property Owners' Association ("PVPOA") for consideration prior to the submission of same to the SMSD commencing with budget year effective January 1, 2014. The submitted proposed budgets from all of the districts and villages shall be included within the budget submitted by the PVPOA to the SMSD which budget shall be sent to the SMSD for review and recommendation to the Mayor and Council of the Township of Allamuchy pursuant to the provisions of the Code of Ordinances. In the event any district or village does not submit a budget to the PVPOA, it shall be deemed in default and the PVPOA shall as a result of such default use a budget that was submitted and approved by the PVPOA for a prior year from that district or village which budget shall thereafter be subject to review and adjustment by the SMSD.

[Added 12-17-2013 by Ord. No. 2013-14[1]]

[1] Editor's Note: This ordinance also redesignated former Subsections B through L as Subsections C through M, respectively.

C. The Board of Commissioners shall receive the proposed annual budgets submitted by the Districts through the PVPOA. All Districts must submit its proposed budget to PVPOA by March 10. During the months of February and March, the PVPOA and the Commissioners may meet to discuss matters concerning the budgets being prepared. The PVPOA shall be solely responsible to prepare or receive and submit the proposed budgets to the Commissioners. The PVPOA shall submit such proposed budgets to the SMSD Commissioners during the month of March preferably when the SMSD shall conduct its regularly scheduled monthly meeting, but in no event later than the third Wednesday in March.

[Amended 7-25-2018 by Ord. No. 2018-16]

D. The Board of Commissioners shall review the proposed budgets during a meeting scheduled for the month of March each year which meeting is to be scheduled so that the Commissioners may review the budget so submitted and pass the budget on to the Mayor and Council no later than April 1 of each year. The Board of Commissioners may suggest such changes or additions to the proposed budgets. The District(s) may, but need not, make changes to the proposed budgets based upon such recommendations from the Board of Commissioners or may reject such changes, in which case the District(s), by and through the Board of Trustees shall state its reasons for rejecting such proposed changes in writing to the Board of Commissioners. Once the budgets are submitted in final form by the PVPOA, the Board of Commissioners shall submit the proposed budgets to the Mayor and Township Council for consideration, but in no event shall such proposed budgets be delivered to the Mayor and Council later than April 1. If no budget is submitted by a District within the time from required, then PVPOA shall submit the prior year's budget to the Board of Commissioners for submission to the Mayor and Council.

[Amended 7-25-2018 by Ord. No. 2018-16]

E. Not later than the last scheduled meeting in April of each year but in no event later than April 30 of each year, the Mayor and Council shall review the proposed budgets and the amount to be raised by taxation of the property within the Special Services Districts. The Mayor and Township Council will consider whether any portion of the proposed budgets are not in accordance with the provisions of this Ordinance, including but not limited to § A311-2A and B, and will consider the overall effect on Panther Valley taxpayers.

[Amended 7-25-2018 by Ord. No. 2018-16]

F. If the Mayor and Township Council are in agreement with the budgets as proposed, the Mayor and Township Council shall pass a resolution of approval and direct the Township Clerk to transmit the approved budgets to the Assessor and Collector. In the event the Mayor and Township Council shall reject any portion or all of the proposed budgets, the following procedure shall be followed:

(1) If the Mayor and Township Council do not approve any part or all of the submitted budgets, they will, within 10 days, return them to the PVPOA and the Board of Commissioners with specific comments on the problems noted and make specific suggestions as to what changes need be made in order to receive the approval of the Mayor and Council.

(2) The Board of Commissioners and PVPOA will, within three business days thereafter, meet and review the comments of the Mayor and Council; if the budgets in question are changed in accordance with the Mayor and Council's comments, the budgets will be resubmitted with the changes proposed by the Mayor and Township Council. Upon such resubmission, the Mayor and Township Council shall pass a resolution approving the budgets and direct the Township Clerk to transmit the approved budgets to the Assessor and Collector.

(3) If the changes proposed by the Mayor and Township Council are not made, the reasons for rejecting the proposed changes will be provided to the Mayor and Council with a copy to the Board of Commissioners.

(4) The Mayor and Council shall have five business days from the date they receive written notification of the rejection of the proposed changes to consider the reasons why the district(s) has rejected the proposals of the Mayor and Township Council; if the Mayor and Township Council agree that no change in the proposed budget(s) is required, the Mayor and Township Council shall pass a resolution approving the budgets and direct the Township Clerk to transmit the approved budgets to the Assessor and Collector.

(5) If the Mayor and Township Council still disagree with any district budget, they shall nevertheless be required to pass a resolution approving the budgets by resolution, but such resolution shall be passed "under protest"; this means that the district(s) must advise the owners within that district(s) that the Mayor and Council approved the budget(s) under protest and the district, by and through its Board of Trustees, shall state the reasons given by the Mayor and Council for such protest; the district(s) shall also explain its reasoning for the budget(s) as submitted.

(6) Upon approval of the budgets under protest, the Mayor and Council shall pass a resolution approving the budgets and direct the Township Clerk to transmit the approved budgets to the Assessor and Collector. The Mayor and Council shall enact such resolution not later than May 15 of each year. The failure of the Mayor and Council to approve the budgets under protest by May 15 shall be deemed an approval of the budgets as originally submitted by the districts, and the PVPOA shall have the right to notify the Tax Collector and Assessor of such approval by default.

G. On or before May 1 of each year, to forward to the Township Tax Collector a complete list of owners of property within the special municipal service districts to be assessed with the tax specified in § A311-16.

H. To annually verify the accuracy of the filed maps and lot and block descriptions of the properties included within the SMSDs, and to advise the Mayor and Township Council of changes needed so Exhibit B can be so modified.

I. To schedule meeting dates as necessary and upon notice to the public as may be provided by law.

J. To appoint a Treasurer who shall be authorized to generate checks for signature by two of the three Board of Commissioners. The Treasurer shall provide the districts' Commissioners and the Treasurer of the PVPOA with a quarterly accounting of the districts' receipts and disbursements (including any disbursements made from the reserve funds maintained by the districts), a report on balances maintained and supporting documentation of location of deposits, copies of monthly bank statements and a monthly reconciliation. Such quarterly report shall be due by the 20th day after the close of each quarter for which such accounting is done.

K. To receive the tax revenues remitted by the Tax Collector, deposit same in special accounts created by the Board of Commissioners for the use of the special municipal services districts in such a manner so as to maintain the separate segregated fiscal identity, and use these revenues to pay the expenses of the special municipal services districts.

L. To establish a procedure for property owners within the special municipal services districts to apply for exemption from the special municipal services districts' tax, and to hear and rule on all applications for such exemption.

M. To designate depositories in which to maintain the funds of the special municipal services districts.

§ A311-19 Appointment; term of individual Commissioners.

A. The Board of Commissioners shall consist of three individual members with staggered terms as provided in this section. One Commissioner shall be selected from among the membership of the Mayor and Township Council. The other two Commissioners shall be resident members of the Panther Valley Property Owners Association (PVPOA); however, no more than one of the two resident members of the PVPOA may also be a current member of the PVPOA Board of Trustees.

(1) Whenever a vacancy occurs for any reason among the two Commissioner positions to be filled by resident members of the PVPOA, the PVPOA shall submit, in its sole discretion, a list of three resident members of the PVPOA. A resume for each individual on the list will be submitted. The initial term of Commissioners shall be two years for one of the Commissioners and one year for the other. Thereafter, the term for PVPPOA Commissioner shall be two years, as set forth below.

[Amended 2-23-2022 by Ord. No. 2022-03]

(2) The PVPOA will submit the list to the Mayor no later than December 1. The Mayor shall select from the list by December 31 to fill the seat of a Commissioner whose term is expiring. Appointment from the resident members presented for consideration shall not be unreasonably withheld. If no candidate on the list submitted is deemed acceptable by the Mayor, the Mayor must provide in writing the specific objection(s) to each candidate to PVPOA. Thereafter, PVPOA will resubmit, in its sole discretion, names of resident member(s) for consideration, including resume(s).

(3) The third Commissioner shall be selected by the Mayor, at his or her sole discretion, by December 1, from the membership of the Mayor and Council. This individual shall not be a member of Panther Valley Property Owners Association unless all members of the Mayor and Township Council are also members of the PVPOA; in which case, this restriction shall not apply. The member appointed from among the Mayor and Township Council will serve for a one-year term or until that person shall no longer be a member of the Township Council or the Mayor.

(4) During the first term after the enactment of this article, the three Commissioners shall have terms as follows:

(a) One PVPOA Commissioner shall have a term of one year ending on December 31 of the year of appointment;

(b) One PVPOA Commissioner shall have a term of two years ending on December 31 of the year following the year of appointment; and

(c) One Mayor and Council Commissioner appointed by the Mayor shall have a term of one year ending on December 31 of the year of appointment. Thereafter, subsequent appointments of PVPOA Commissioners shall be for a term of two years.

(5) At any given time, there may be one but no more than one PVPOA Commissioner who is also an acting Trustee of the PVPOA. A former Trustee and an acting Trustee may hold office at the same time. If during his or her term a Commissioner is elected or appointed as a Trustee, said individual must resign his or her appointment as Commissioner within 20 business days of his or her becoming a Trustee.

[Amended 2-23-2022 by Ord. No. 2022-03]

(6) Each of the individual Commissioners to be appointed shall be appointed by the Mayor at the annual reorganizational meeting of the Mayor and Council. The Commissioner's term shall be deemed to have commenced on January 1 of the year of appointment regardless of when the reorganization meeting of the Mayor and Council shall take place.

B. All present Commissioners shall continue to hold office for the terms for which they were respectively appointed under the prior ordinance. As their terms expire, the openings will be filled in accordance with Subsection A above.

§ A311-20 Vacancies.

Whenever a vacancy occurs in one of the two PVPOA Commissioners for reasons other than term expiration, including a PVPOA Commissioner no longer residing in Panther Valley, the PVPOA will, within 10 business days, submit the name(s) of at least one resident member of the PV community along with resume(s). Appointment from the resident members presented for consideration shall not be unreasonably withheld. If no candidate on the list submitted is deemed acceptable by the Mayor, the Mayor must provide in writing the specific objection(s) to each candidate to PVPOA. Thereafter, PVPOA will resubmit, in its sole discretion, names of resident member(s) for consideration including resume(s). The Mayor, at his or her sole discretion, shall select one individual from such list to complete the unexpired term, and such individual shall be appointed at the next regular Council meeting. If a vacancy occurs and it is the one to be occupied by the Mayor or member of the Council, the vacancy shall be filled only by the Mayor or another member of the Allamuchy Township Council. If a vacancy occurs and it is the one to be occupied by a Trustee, the vacancy shall be filled only by a Trustee.

§ A311-21 Meetings; notice; quorum.

A. The Board of Commissioners shall hold meetings as required and on notice to the public in accordance with the Open Public Meetings Act, N.J.S.A. 10:4-6 et seq., and by posting public meeting notices setting forth the time, place and object of the meeting in three of the most conspicuous places in the special municipal services districts.

B. Unless otherwise required or provided by law, meetings of the Board of Commissioners shall take place on not less than 14 days' prior notice, except where all Commissioners consent, in writing, to lesser notice. A quorum for conducting business by the Board of Commissioners shall be two Commissioners.

§ A311-22 Treasurer; disbursements; bond.

A. The Treasurer of the special municipal services districts shall be appointed by a majority of the Board of Commissioners. The Treasurer shall be the custodian of the funds collected by taxation and remitted to the special municipal services districts, and all moneys which the Board of Commissioners is herein authorized to receive and disburse shall be paid to the Treasurer and disbursed by the Treasurer only on the warrant of the Board of Commissioners signed by two Commissioners.

B. The Treasurer shall give to the Board of Commissioners of the special municipal services districts the bond of a surety company, authorized by the Department of Banking and Insurance to do business in this state, in like amount as the Treasurer or Chief Financial Officer of the Township of Allamuchy is required by law to give and conditioned upon the faithful discharge of the duties of the Treasurer's office, which faithful discharge of bond shall be filed with the Board of Commissioners, the costs thereof to be paid by the PV District. The surety bond required by this section shall be issued and in full force and effect not later than January 15 of each year, and a copy of the bond shall be transmitted to PVPOA not later than January 30 of each year.

C. It shall be the duty of the Treasurer to calculate the rate per district, based upon and following approval of the budgets.

§ A311-23 Auditing of books of Treasurer; publication of audit.

The Treasurer shall subject the combined districts' accounts to an audit at least once a year. Such audit of the districts' accounts shall be completed not later than May 1 of the subsequent year. The Secretary of the special municipal services districts shall cause such audit to be advertised at least twice in a newspaper circulated within the municipality and in a newspaper circulating within the special municipal services districts. The Treasurer of the districts shall provide to PVPOA a copy of the previous year's audit, accompanying management letter, and any response required by law no later than 45 days after receipt by the Treasurer of the audit from the PVPOA and Allamuchy Township.

§ A311-24 Dissolution of special municipal services districts.

A. The Mayor and Council may, by ordinance, repeal this article, as amended from time to time, subject to the terms of § A311-25 of this article and the consent order entered by the Superior Court of New Jersey in the matter encaptioned "Panther Valley Property Owners Association, Inc. v. The Mayor and Council of the Township of Allamuchy," Docket No. L-591-93 P.W., and thus dissolve and abolish the special municipal services districts.

B. Unless and until a repealing ordinance is validly adopted and published as provided by law, this article and the special municipal services districts created hereunder shall remain in full force and effect.

C. Upon the adoption of such repealing ordinance, the special municipal services districts shall be dissolved and abolished, and any moneys remaining in the hands of the Treasurer of the special municipal services districts shall be used first to pay all outstanding invoices, debts, loans, contractual commitments, and accounts payable, with a sufficient sum being retained to pay the reasonable anticipated costs of the special municipal services districts during the 90 days following dissolution.

D. The balance of operating funds, if any, in the hands of the Treasurer of the special municipal services districts shall be turned over by the Treasurer to the Chief Financial Officer for Allamuchy Township to be refunded in the manner provided in § A311-26.

§ A311-25 Amendment of ordinance; dissolution of the SMSDs; notice; hearing.

A. This article may not be altered, amended, modified or supplemented without the prior written consent of PVPOA by and through its Board of Trustees or, in lieu thereof, an order of the Court so permitting such amendment.

B. The ordinance provided for in § A311-24 of this article shall not be adopted except upon the written application of PVPOA to the Mayor and Council. Upon the giving of notice of the introduction of such ordinance, the Mayor and Council shall fix a time and place for the hearing of such application and shall cause the Clerk to give notice of the time and place when a hearing will be given thereon. Such notice shall be published at least once in a newspaper circulating in the Township, and notice given in accordance with the law of New Jersey for the introduction and then subsequent adoption of any such ordinance before such meeting. At the time and place so designated, the Mayor and Council shall hear all parties desiring to be heard, and at such meeting or at an adjournment thereof the ordinance may be adopted or rejected.

§ A311-26 Refund of tax paid upon property in abolished district.

Subject to § A311-24 and after the payments and disbursements set forth in § A311-24C have been made by the Treasurer of the special municipal services districts, the Mayor and Council shall pay the funds for reserves over to the PVPOA and for all other SMSDs as their interests may appear. The village districts' reserve funds shall be deposited by Panther Valley Property Owners Association into accounts so as to maintain the separate fiscal identity of the funds per district, as previously designated in the abolished SMSDs. If after payment pursuant to § A311-24C and return of the reserves to PVPOA, the Allamuchy Township Treasurer shall cancel or refund, without interest, to any person having paid the special municipal services districts tax or any part thereof levied upon property in the abolished districts. The total amount to be paid over shall not exceed the amount of money in the Township treasury arising from appropriations made by the said special municipal services districts before they were abolished. All payments made pursuant to this section shall be charged against the account of the abolished special municipal services districts.

§ A311-27 Administration of funds by PVPOA Board of Trustees.

A. Upon receipt of funds paid by the special municipal services districts to the PVPOA, the funds shall be disbursed to the Board of Trustees for the districts, if any, otherwise be deposited by PVPOA in such a way as to maintain the fiscal identity of the funds and utilized only for the categories of services set forth in § A311-15 and for the categories of expense specifically set forth in the budgets as approved or as deemed approved by the Mayor and Council pursuant to § A311-18. The funds paid by the Board of Commissioners to PVPOA in accordance with the provisions of this article shall be maintained in a separate segregated account and shall not be commingled with any of the other funds or accounts of the Panther Valley Property Owners Association, Inc.

B. On or before July 15 of each year, all districts shall provide to the Board of Commissioners a copy of the financial audit for the prior year prepared by a certified public accountant of the account established by the SMSDs with respect to the funds paid to them by the Board of Commissioners.

C. In the event that any district has not expended all of the operating funds paid over to it by the Board of Commissioners on or before December 31 of each year, not including the amounts reserved to pay for obligations relating to services provided for the current calendar year, such funds shall be applied and utilized to reduce the amount to be raised by taxes which would otherwise be required to be raised to meet the requirements of this article in the subsequent year.

§ A311-28 Effective date; phasing in of assessment and district responsibilities.

This article shall take effect as provided by law immediately upon adoption. The districts created hereunder shall continue operations uninterrupted commencing operations effective as of January 1, 2007.

§ A311-29 Definitions.

As used in this article, the following terms shall have the meanings indicated:

OPERATING FUNDS

Refers to revenue that is intended for expenditure in the current fiscal year.

PVPOA

The Board of Trustees of Panther Valley Property Owners Association Inc., including any assignee or successor in interest to the Panther Valley Property Owners Association Inc., or any other party which assumes the rights, liabilities and functions of the Panther Valley Property Owners Association, unless the context clearly indicates otherwise.

RESERVE FUNDS

Refers to revenue not intended for expenditure in the current fiscal year.

VILLAGE or VILLAGE SECTION or VILLAGE DISTRICT or NEIGHBORHOOD COMMUNITY

The districts created corresponding to the neighborhood communities within the Panther Valley Community, including any assignee or successor in interest to the village associations within the Panther Valley development subject to the Restated and Amended Declaration of Covenants and Restrictions of the Panther Valley Property Owners Association, or any other party which assumes the rights, liabilities and functions of that association, community or neighborhood.