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NEW CONCEPTS FOR LIVING v. HACKENSACK

870 A.2d 697 (2005)

376 N.J. Super. 394

NEW CONCEPTS FOR LIVING, INC., Plaintiff-Appellant, v. CITY OF HACKENSACK, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided April 13, 2005.

Attorney(s) appearing for the Case

Arthur Thibault, Liberty Corner, argued the cause for appellant (Apruzzese, McDermott, Mastro & Murphy, attorneys; Mr. Thibault, of counsel and on the brief).

Donald J. Lenner, argued the cause for respondent.

Before Judges KESTIN, LEFELT and ALLEY.

The opinion of the court was delivered by

ALLEY, J.A.D.

Plaintiff, New Concepts, Inc., appeals the loss of its local property tax exemption for tax years 2000 and 2001 on a building that it owns in Hackensack. New Concepts, a private non-profit entity, was originally formed by parents of young disabled adults. Its purpose was to establish group homes for disabled adults. The entity currently runs seven group homes. During the mid-1990's, plaintiffs bought...

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