Legal Opinion
Woodstown Borough v. Friends Home at Woodstown
New Jersey Tax Court
Decided January 24, 1992PublishedCited by 9 opinions
1Opinion of the Court
LARIO, J.T.C.
At issue in both of these appeals, which have been consolidated for trial, is whether the subject land, and three buildings located thereon, are entitled to tax exemption.
The land consists of a single parcel totalling 4.6 acres. Legal title thereto was taken in the name of “Friends Boarding Home of Salem Quarterly Meeting,” a non-profit corporation, which subsequently changed its name to "Friends Home at Woods-town” (Friends Home). Located on the majority of the tract is a one-story building with several wings owned by Friends Home and operated by it as a long-term care facility.
W…
2Cases cited15 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Parker v. St. Stephen's Urban Dev.New Jersey Superior Court Appellate Division · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Med. Ctr. v. TP. OF PRINCETON ZONING BD. OF ADJ.New Jersey Superior Court Appellate Division · 2001
- Planned Parenthood of Bergen County, Inc. v. Hackensack CityNew Jersey Tax Court · 1992
- Salt & Light Co. v. Mount Holly TownshipNew Jersey Tax Court · 1995
- Presbyterian Home at Pennington, Inc. v. Borough of PenningtonNew Jersey Superior Court Appellate Division · 2009
- Presbyterian Home at Pennington, Inc. v. Pennington BoroughNew Jersey Tax Court · 2007
4 more not listed; retrieve them via the Exa API.