N.J. Stat. § 27:19-15
All moneys necessary for the acquisition, construction, building, rebuilding, widening or extraordinary repair of a viaduct or bridge wholly in one county or joining two or more counties, and for the making of preliminary examinations, surveys, drawings, soundings and the securing of preliminary estimates of cost of construction of any viaduct or bridge and its approaches, or the removal or reconstruction of any viaduct or bridge required by the war department or any other department of the federal government having jurisdiction thereof, may be provided by the boards of chosen freeholders out of any funds of their respective counties not otherwise appropriated, or by the issue and sale of bonds.
All moneys necessary for ordinary repairs, maintenance and operation of viaducts and bridges shall be raised annually by taxation.
N.J.S. § 27:19-15