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MEGA CARE, INC. v. UNION TP.

15 N.J. Tax 566 (1996)

MEGA CARE, INC., PLAINTIFF, v. UNION TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

February 1, 1996.

Attorney(s) appearing for the Case

Alan P. Hammer for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys).

Richard M. Conley for defendant (Conley & Haushalter, attorneys).

PIZZUTO, J.T.C.

Plaintiff Mega Care, Inc. ("Mega Care") contests the assessments on property designated Block 905, Lots 13 and 14, in Union Township for years 1986 through 1992. The complaints seek reduction of the assessments and alternatively claim entitlement to exemption under N.J.S.A. 54:4-3.6. The particular exemption claimed is that for property "used in the work of associations and corporations organized exclusively for hospital purposes," and the property...

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