How would you report this j box under sink?

Under a kitchen sink I found a j box mounted to the floor of the cabinet. There was nothing leaking at the time but there was evidence of past moisture.

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I would recommend moving it to the side, not on the floor of the cabinet. See them often under sinks, but the ones I have seen are on the side. Chemical storage issue also; spills.

maybe use a water tight box

When the damaged base cabinet is replaced, hopefully soon, the electric should be relocated elsewhere.

I probably wouldn’t say anything. It appears to be a compliant installation. A box on the side can’t be guaranteed to keep water out if there is a leak that hits the box just right.

Best practice would be to relocate. That conclusion would be reinforced by the corrosion on the box itself.

There is a junction box installed at the base of the kitchen sink cabinet which shows evidence of moisture contacting the exterior. This location and potential for moisture intrusion is a safety hazard. Recommend immediate replacement and relocation of the corroded junction box by a qualified electrical contractor.

Let the electician decide the location and type of box needed in that situation.

I agree .