# Town of Morristown v. Township of Mendham

> New Jersey Tax Court · February 18, 1941 · 19 N.J. Misc. 141

URL: https://www.frixlaw.com/law-library/cases/8902317

## Case

- **Full name:** TOWN OF MORRISTOWN v. TOWNSHIP OF MENDHAM
- **Court:** New Jersey Tax Court
- **Decided:** February 18, 1941
- **Citations:** 19 N.J. Misc. 141; 18 A.2d 291; 1941 N.J. Misc. LEXIS 19
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Quinn
- **Judges:** Quinn
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8902317

## Opinion text

Quinn, President.
Respondent taxing district levied an assessment for taxes for the year 1939, upon certain small buildings, owned by the town of Morristown, and situated *142 at the water reservoir dam in that township. The structures are used in connection with the water property. The Morris County Board of Taxation dismissed an appeal from the assessment.
Under Pamph. L. 1910, p. 199 (R. S. 54:4-3.3) municipal lands used for public water purposes are taxable where situate, but improvements used for such purposes are exempt. Jersey City v. Blum (Court of Errors and Appeals, 1925), 101 N. J. L. 93; 127 Atl. Rep. 214 . The assessment here involved was therefore improper and should be canceled.
Judgment accordingly.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8902317. Public record. Not legal advice.