N.J.S.A. 13:8-26

Lakes or ponds used for water power excepted

13:8-26. Lakes or ponds used for water power excepted 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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This is the verbatim text of N.J.S.A. 13:8-26, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.