ANDREW, J.T.C.
Presented for determination in this case is the question of whether property owned by a health maintenance organization (HMO), see N.J.S.A. 26:2J-1 et seq., is exempt from local property taxation because it is alleged that it is "actually and exclusively" used for "hospital purposes" pursuant to N.J.S.A. 54:4-3.6 (§ 3.6).
Defendant, Rutgers Community Health Plan, Inc. (RCHP) applied to the tax assessor of the City of...
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