New Jersey Statutes
§ 13:8-26 — Lakes or ponds used for water power excepted
New Jersey·Title 13 CONSERVATION AND DEVELOPMENT--PARKS AND RESERVATIONS
Nothing in sections 13:8-23 to 13:8-25 of this title shall warrant the owner of a pond or lake used solely or chiefly as a source of water power for a mill or factory in active operation to apply for exemption of taxes.
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