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AHS HOSP. CORP. v. TOWN OF MORRISTOWN

Nos. 010900-2007, 010901-2007, 000406-2008

25 N.J. Tax 374 (2010)

AHS HOSPITAL CORP. D/B/A/, MORRISTOWN HOSPITAL, Plaintiff, v. TOWN OF MORRISTOWN, Defendant.

Tax Court of New Jersey.

May 4, 2010.

Attorney(s) appearing for the Case

Richard L. Plotkin and Christopher John Stracco for plaintiff (Day Pitney LLP, attorneys; Mr. Plotkin, Mr. Stracco and Sarah Elizabeth Cleffi, on the brief).

Michael J. Caccavelli for defendant (DeCotiis, Fitzpatrick, Cole & Wisler, LLP, attorneys; Mr. Caccavelli and Joseph G. Buro, on the brief).2

BIANCO, J.T.C.

This opinion constitutes the court's decision in the cross-motions of the above referenced matter. Both the defendant, Town of Morristown (hereinafter "Morristown"), and the plaintiff, AHS Hospital Corp. d/b/a/ Morristown Hospital (hereinafter the "Hospital"), have moved for partial summary judgment with respect to certain claims of property tax exemption asserted by the Hospital for Block 4201, Lot 1.03 commonly known as 68-200 Madison Avenue (hereinafter...

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