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BOROUGH OF HARVEY CEDARS v. SISTERS OF CHARITY OF SAINT ELIZABETH

163 N.J. Super. 564 (1978)

395 A.2d 518

BOROUGH OF HARVEY CEDARS, PETITIONER-APPELLANT, v. SISTERS OF CHARITY OF SAINT ELIZABETH, RESPONDENT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided November 15, 1978.

Attorney(s) appearing for the Case

Mr. John C. Sahradnik argued the cause for appellant (Messrs. Berry, Summerill, Piscal, Kagan and Privetera, attorneys; Mr. David J. Connelly on the brief).

Mr. Thomas J. McCoy, Jr. argued the cause for respondent.

Before Judges LORA, MICHELS and LARNER.

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

This is an appeal by the Borough of Harvey Cedars from a determination by the Division of Tax Appeals which granted tax exempt status for all the land and buildings of respondent Sisters of Charity of Saint Elizabeth, except for a three-acre parcel which was valued at $9,000. This was the culmination of appeals from the denial of an exemption on an application filed with the local tax assessor on or about October...

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