N.J. Stat. Ann. § 40:45-4

When there exists in this state any municipality or any district or subdivision thereof, except school districts, whose inhabitants or legal voters are authorized or required to meet annually for the purpose of voting appropriations of money for any purpose, to be raised by taxation, such annual meeting, unless now provided by law to be held between January first and March first, shall be held on the third Saturday in February, so that appropriations so voted may be certified to the county board of taxation on or before March first.