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WOODSTOWN BOR. v. FRIENDS HOME AT WOODSTOWN

12 N.J. Tax 197 (1992)

WOODSTOWN BOROUGH, PLAINTIFF, v. FRIENDS HOME AT WOODSTOWN, DEFENDANT. WOODS COURT, PLAINTIFF, v. WOODSTOWN BOROUGH, DEFENDANT.

Tax Court of New Jersey.

January 24, 1992.

Attorney(s) appearing for the Case

George G. Rosenberger, Jr. for Woodstown Borough (Butler, Butler, Rosenberger & Farrell, attorneys).

Daisy B. Barreto for Friends Home at Woodstown and Woods Court (Cohen, Shapiro, Polisher, Shiekman & Cohen, attorneys).

LARIO, J.T.C.

At issue in both of these appeals, which have been consolidated for trial, is whether the subject land, and three buildings located thereon, are entitled to tax exemption.

The land consists of a single parcel totalling 4.6 acres. Legal title thereto was taken in the name of "Friends Boarding Home of Salem Quarterly Meeting," a non-profit corporation, which subsequently changed its name to "Friends Home at Woodstown" (Friends Home). Located on...

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