Salt & Light Co. v. Mount Holly Township

HAMILL, J.T.C.

In these matters the Salt and Light Company seeks exemption from local property taxes for seven properties in Mount Holly Township.1 Salt and Light claims that the properties qualify for exemption because they are used for the charitable purpose of providing temporary housing and counseling services to the homeless. In addition, Salt and Light objects to the township’s procedure for revoking the exemptions. Mount Holly maintains that the properties are taxable largely because Salt and Light is compensated on a fee-for-service basis by the State. Mount Holly further argues that…