N.J. Stat. § 40A:4-45.39: Reduction for unrealized municipal revenues

To the extent that a municipality fails to realize revenues appropriated in any budget year, other than federal or State aid revenues, it shall be required to reduce the amount on which it calculates its permissible increase for the following year by an amount equal to those revenues that it failed to realize.

L.1990,c.89,s.7.