AHS Hospital Corp. v. Town of Morristown

BIANCO, J.T.C.

This constitutes the court’s formal opinion following trial, with regard to the profit test stage of a property tax exemption determination pursuant to N.J.S.A. 54:4-3.6, concerning property owned by plaintiff, AHS Hospital Corp., d/b/a Morristown Memorial Hospital1 (the “Hospital”), located within defendant, Town of Morristown, a Municipal Corporation of the State of New Jersey (“Morristown”). The Hospital challenges the denial of its claim for property tax exemption for tax years 2006, 2007, and 2008 with respect to Block 4201, Lot 1.03, Morristown, Morris County, commonly…