Legal Opinion

City of Jersey City v. Township of Parsippany-Troy Hills

New Jersey Superior Court Appellate Division

Decided October 16, 1998PublishedCited by 2 opinions

1Per curiam

The Township of Parsippany-Troy Hills (Township) appeals from a Tax Court judgment regarding the assessment of lands in the Township owned by the City of Jersey City (City) and used as a municipal water supply. The property consists of 1,174.66 acres, of which 710.2 acres are under 7.3 billion gallons of water. A detailed statement of facts is contained in the Tax Court’s opinion. Jersey City v. Township of Parsippany-Troy Hills, 16 N.J.Tax 504 (Tax 1997).

The evidence presented the Tax Court with a sharply defined dispute. The Township contended that the highest and best use of the submerged…

2Cases cited4 opinions

  1. Hackensack Water Company v. Borough of Old TappanSupreme Court of New Jersey · 1978
  2. Hackensack Water Co. v. Woodcliff Lake BoroughNew Jersey Tax Court · 1988
  3. Newark City v. Cedar Grove TownshipNew Jersey Tax Court · 1984
  4. City of Jersey City v. Township of Parsippany-Troy HillsNew Jersey Tax Court · 1997

3Cited by2 opinions

  1. Pepperidge Tree Realty Corp. v. Kinnelon BoroughNew Jersey Tax Court · 2003
  2. Methode Electronics, Inc. v. Township of WillingboroNew Jersey Tax Court · 2015

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