Legal Opinion
City of New Brunswick v. Rutgers Community Health Plan, Inc.
New Jersey Tax Court
Decided July 23, 1985PublishedCited by 18 opinions
1Opinion of the Court
ANDREW, J.T.C.
Presented for determination in this case is the question of whether property owned by a health maintenance organization (HMO), see N.J.S.A. 26:2J-1 et seq., is exempt from local property taxation because it is alleged that it is “actually and exclusively” used for “hospital purposes” pursuant to N.J.S.A. 54:4-3.6 (§ 3.6).
Defendant, Rutgers Community Health Plan, Inc. (RCHP) applied to the tax assessor of the City of New Brunswick for an exemption from taxation for its property located at 57 U.S. Highway 1, New Brunswick, identified as Block 710, Lot 13.2 on the New Brunswick tax…
2Cases cited23 opinions
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- Borough of Matawan v. Monmouth County Board of TaxationSupreme Court of New Jersey · 1968
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
18 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Med. Ctr. v. TP. OF PRINCETON ZONING BD. OF ADJ.New Jersey Superior Court Appellate Division · 2001
- Hunterdon Medical Center v. Township of ReadingtonSupreme Court of New Jersey · 2008
- Intercare Health System, Inc. v. Cedar Grove Tp.New Jersey Tax Court · 1990
- Jersey Shore Medical Center v. Neptune TownshipNew Jersey Tax Court · 1994
- Meadowlands Basketball Associates v. Director, Division of TaxationNew Jersey Tax Court · 2000
13 more not listed; retrieve them via the Exa API.