N.J. Stat. § 40:37-16
In ordering in each year the amount of money to be raised for county purposes the boards of chosen freeholders may, in their discretion, order money to be raised for the construction or permanent improvement of parks and parkways in counties where the power to expend money therefor has been vested by law in a county park commission, upon requisition of the park commission, and when so raised shall turn over the money to the county park commission to be expended by it for the construction or permanent improvement of the parks and parkways of the county. The amount to be raised in any one year, under the provisions of this section shall be limited to one hundred thousand dollars.
Nothing in this section contained shall be taken to repeal, amend or otherwise affect any law authorizing boards of chosen freeholders to issue bonds for the construction or permanent improvement of parks and parkways, on the requisition of any county park commission.
N.J.S. § 40:37-16