New Jersey Water Assessments
The State Board of Taxation of New Jersey has sustained the action of the Sussex County Board of Taxation in canceling the assessments in Sparta and Wantage townships on the water system of Newton and Sussex Borough. The assessor of Sparta township placed a value of $2,000 on improvements made by the Newton Water Commissioners at Morris Lake, and $7,000 on the pipe line through the township. When the matter was appealed by the Town of Newton to the County Tax Board, the board canceled both assessments. Sparta then appealed the matter to the State Tax Board, which affirmed the action of the County Board. A similar case in Wantage township was also disposed of by the State Board of Taxation. The assessor of the township assessed Sussex Borough $1,700 on land at Rutherford Lake, the source of the borough’s water supply; $1,750 on improvements, and $1,500 on the pipe line. On ,an appeal, the County Tax Board fixed the value of land at $500, and canceled the assessment on improvements and the pipe line. The township appealed to the State Board, which announces that the value of the land has been placed at the original assessment of $1,750, but affirmed the action of the County Board on the improvements and pipe line.