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POSITIVE HEALTH v. NEWARK

DOCKET NO: 017739-2011, 017743-2011, 017745-2011, 017747-2011, 017750-2011, 017755-2011, 017758-2011, 017760-2011, 017764-2011, 017765-2011, 017768-2011, 017770-2011

29 N.J. Tax 213 (2016)

POSITIVE HEALTH CARE, INC., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

Decided: January 27, 2016.

Attorney(s) appearing for the Case

Mary Ann McField for Plaintiff.

Jacek Zapotoczny for Defendant (Aaron M. Wilson and Lisa J. Jurick, on the brief; Nowell, P.A., attorneys).

Taxpayer moves to amend the above complaints pursuant to R. 4:9-1 to add appeals for tax years 2010, 2012, 2013 and 2014. Taxpayer asserts that it is not subject to New Jersey's statutory time limitation because it purchased and continues to finance the properties with funds received from the Federal Government. The municipality...

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