N.J. Stat. § 54:4-8.78
For the purposes of this act:
"Commissioner" means the Commissioner of Education with regard to local units that are school districts.
"Director" means the Director of the Division of Local Government Services in the Department of Community Affairs with regard to local units that are not school districts.
"Local unit" means any municipal government, county government, board of education, fire or other special district that raises or relies upon property tax revenue as a budget revenue, or joint meeting.
"Residential property" means a homestead as defined in P.L. 1990, c.61, s.2 (C.54:4-8.58).
"Regional service agreement" means any agreement entered into on or after July 1, 1997, between local units, or local units and authorities, pursuant to the "Interlocal Services Act," P.L. 1973, c.208 (C.40:8A-1 et seq.), the "Municipal Consolidation Act," P.L. 1977, c.435 (C.40:43-66.35 et seq.), the "Consolidated Municipal Service Act," P.L. 1952, c.72 (C.40:48B-1 et seq.) or any agreement, entered into on or after July 1, 1997, between two or more boards of education to provide regional, consolidated, or joint services as may be allowed by law, which agreement shall contain projections by the local units or authorities of their total cost savings anticipated through the agreement.
N.J.S. § 54:4-8.78