Legal Opinion
City of Summit v. Overlook Hospital Ass'n
New Jersey Tax Court
Decided February 18, 1982PublishedCited by 10 opinions
1Opinion of the Court
HOPKINS, J. T. C.
These are 28 consolidated appeals from the judgments of the Union County Board of Taxation for the years 1975 through 1979 involving 21 separate properties owned by Overlook Hospital Association. Five of the appeals have been brought by the hospital. The remainder were filed by the City of Summit.
The issues involved are (1) whether nearby properties which the hospital used to house various employees are exempt from local property tax pursuant to N.J.S.A. 54:4-3.6 and (2) whether Block 94, Lots 23 and 26, formerly exempt under N.J.S.A. 54:4-3.6, when improved by single-family…
2Cases cited14 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- City of Newark v. West Milford Tp., Passaic CountySupreme Court of New Jersey · 1952
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hunterdon Medical Center v. Township of ReadingtonSupreme Court of New Jersey · 2008
- City of New Brunswick v. Rutgers Community Health Plan, Inc.New Jersey Tax Court · 1985
- City of Summit v. Overlook Hospital Ass'nNew Jersey Superior Court Appellate Division · 1984
- City of Hackensack v. Hackensack Medical CenterNew Jersey Tax Court · 1988
- St. Ann's Catholic Church v. Borough of HamptonNew Jersey Tax Court · 1994
5 more not listed; retrieve them via the Exa API.