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MORRIS COUNTY MUA v. MORRIS TP.

14 N.J. Tax 81 (1994)

MORRIS COUNTY MUNICIPAL UTILITY AUTHORITY, PLAINTIFF, v. MORRIS TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

April 26, 1994.

Attorney(s) appearing for the Case

Susan A. Feeney, for plaintiff (McCarter & English, attorneys).

John M. Mills, III, for defendant (Mills & Mills, attorneys).

LASSER, P.J.T.C.

Morris County Municipal Utility Authority (MUA) seeks exemption from 1993 local property tax for a 671.21 acre parcel of land on Washington Valley Road in Morris Township, shown on the tax map as Block 313, Lot 1, on the ground that it is property of a municipal utilities authority exempt from local property tax pursuant to N.J.S.A. 40:14B-63. The subject property is assessed as property used for the purpose and for the protection of the public...

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