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HACKENSACK WATER CO. v. BOROUGH OF HAWORTH

2 N.J. Tax 303 (1981)

HACKENSACK WATER COMPANY, PLAINTIFF-APPELLANT, v. BOROUGH OF HAWORTH, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 18, 1981.

Attorney(s) appearing for the Case

John P. Wallace argued the cause for appellant.

Kent A. Losche argued the cause for respondent (Losche & Losche attorneys).

The opinion of the court was delivered by POLOW, J.A.D.

On this appeal we are called upon to establish the appropriate technique for assessing real property under N.J.S.A. 54:30A-52, including not only underwater land in a reservoir as was dealt with in Hackensack Water Co. v. Old Tappan, 77 N.J. 208, 390 A.2d 122 (1978), but also the marginal land surrounding the reservoir and substantial...

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