N.J. Stat. § 44:1-61
When a county by its board of chosen freeholders shall propose by resolution, as provided in this chapter, to establish a county welfare-house or a jointly maintained district welfare-house, or to contract with another county for the relief and maintenance of the permanent poor by the other county in an almshouse or welfare-house thereof, any municipality in the county which provides for, relieves and maintains its permanent poor, may by resolution elect not to participate in the county purpose.
Upon the certification of that election by the municipal governing body to the clerk of the board of chosen freeholders, the resolution shall be amended before its final passage to except therefrom the municipality or municipalities electing not to participate, and the expense of the county for the purpose shall not be a charge upon any such municipality but shall be a charge upon that portion only of the county whose permanent poor are thus provided for, and the imposts for the county purpose shall not be generally levied, assessed and collected upon the taxable persons or property in the county, but shall be a charge upon, and be levied, assessed and collected by the board of freeholders from the municipalities not excepted from said resolution.
N.J.S. § 44:1-61