N.J. Stat. § App.A:4-28: Definitions

10. The following terms whenever used or referred to in this act, shall have the following meanings unless a different meaning clearly appears from the context:

(a) The term "governing body" shall mean the body or board, by whatsoever name it may be known, having charge of the finances of a municipality.

(b) The term "fiscal year" shall mean the fiscal year of a municipality.

(L.1934, c. 60, s. 10, p. 174.)