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TWIN OAKS ASSOCIATES v. TOWN OF MORRISTOWN

11 N.J. Tax 94 (1989)

TWIN OAKS ASSOCIATES AND HEALTH RESOURCES OF MORRISTOWN, INC., PLAINTIFFS-APPELLANTS CROSS-RESPONDENTS, v. TOWN OF MORRISTOWN, DEFENDANT-RESPONDENT CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 24, 1989.

Attorney(s) appearing for the Case

Robert F. Giancaterino argued the cause for appellants cross-respondents (Skoloff & Wolfe, attorneys; Saul A. Wolfe, of counsel; Robert F. Giancaterino, on the brief).

Thomas Olson argued the cause for respondent cross-appellant (McKirdy and Riskin, attorneys; Thomas Olson, on the brief).

Before Judges SHEBELL and GRUCCIO.

PER CURIAM.

This is an appeal from a Tax Court judgment modifying the 1986 local property tax assessment on a 304-bed proprietary nursing home property located on Madison Avenue in Morristown. The taxpayer-appellants are Twin Oaks Associates, the "ground lease" tenant and Health Resources of Morristown, Inc., which leases the nursing home operation.

Although the Tax Court reduced the municipality's assessment from...

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