N.J. Stat. § 27:20-5: Use of unappropriated funds; taxation

For the purpose of furnishing the moneys necessary to carry out the provisions of sections 27:20-1 to 27:20-4 of this title and for defraying any expense thereby incurred, the boards of chosen freeholders may use any moneys of their respective counties not otherwise appropriated and raise money from time to time by taxation.