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JERSEY SHORE MED. CTR. v. NEPTUNE TP.

14 N.J. Tax 49 (1994)

JERSEY SHORE MEDICAL CENTER, PLAINTIFF, v. NEPTUNE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

April 13, 1994.

Attorney(s) appearing for the Case

K. Edward Jacobi for plaintiff (Carton, Witt, Arvanitis & Bariscillo, attorneys).

Donald L. Beekman for defendant (Beekman & Missett, attorneys).

HAMILL, J.T.C.

In these 1992 and 1993 appeals Jersey Shore Medical Center claims that portions of Block 3000, Lot 1 in Neptune Township, which are devoted to its coffee shop and child care center, are exempt from local property taxation under N.J.S.A. 54:4-3.6 as property used for hospital purposes.

According to the parties' stipulation of facts, Jersey Shore has generally been exempt from local property taxes under N.J.S.A. 54:4-3.6. For the...

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