Concerns expenses to municipalities for tree purchase, planting, and removal.

This bill amends New Jersey's municipal accounting rules to set a 15-year depreciation period for the purchase, planting, or removal of trees and shrubbery by municipalities. It adds this specific provision to the existing schedule for capital asset accounting (N.J.S.40A:2-22, subsection j(2)). The change affects how municipalities account for tree-related expenses in their financial records - spreading the cost over 15 years instead of expensing it immediately. This is a procedural accounting adjustment, not a new funding requirement or policy change.