10. a. Notwithstanding the provisions of subparagraph (b) of paragraph (2) of subsection a. of section 27 of P.L.1999, c.152 (C.13:8C-27) to the contrary, a grant by the State for lands acquired or developed for recreation and conservation purposes by a local government unit in a municipality eligible to receive State aid pursuant to P.L.1978, c.14 (C.52:27D-178 et seq.) shall be for 75 percent of the cost of acquisition or development of the lands by the local government unit, except that the department may authorize an increase in the State's share of the cost up to 100 percent of the allowable funding cap established by the department upon a demonstration of special need or exceptional circumstances.
b. A local government unit or a qualifying tax exempt nonprofit organization may use a grant or loan received pursuant to this act for recreation and conservation purposes for the construction of a community garden, provided that public access to the lands acquired for recreation and conservation purposes is not limited by the community garden.