New Jersey-American Water Co. v. Borough of Jamesburg

KAHN, J.T.C.

This is the court’s determination with respect to cross-motions for summary judgment. The tax year in question is 2001; the relevant assessment date is October 1, 2000. Plaintiff (taxpayer) seeks summary judgment striking the assessment on improvements only. Conversely, defendant (municipality) seeks summary judgment affirming the assessment.

The taxpayer is a public utility corporation, which has a franchise to provide water for general domestic use and fire protection. The subject property is Block 73, Lot 10, on the tax map of the Borough of Jamesburg, Middlesex County, located…