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INTERCARE HEALTH SYS. v. CEDAR GROVE TP.

11 N.J. Tax 423 (1990)

INTERCARE HEALTH SYSTEMS, INC., HARTWYCK WEST, INC., PLAINTIFFS, v. CEDAR GROVE TP., DEFENDANT.

Tax Court of New Jersey.

December 14, 1990.

Attorney(s) appearing for the Case

Alan R. Hammer for plaintiffs (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys; Michael I. Schneck and David L. Wecht on the brief).

Richard M. Conley for defendant (Conley & Feeney, attorneys; Susan A. Feeney on the brief).

HOPKINS, J.T.C.

This is an appeal from the denial of a claimed local property tax exemption of a nursing home located on Block 330, Lot 1, in the taxing district of Cedar Grove. The assessments were in the amount of $1,765,100 for each of the tax years 1988 and 1989.

Hartwyck West, Inc. (HW), is a nonprofit corporation organized under N.J.S.A. 15A:1-1 et seq. Its sole member is Intercare Health Systems, Inc. (Intercare), which is also a nonprofit...

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