Legal Opinion

Intercare Health System, Inc. v. Cedar Grove Tp.

New Jersey Tax Court

Decided December 14, 1990PublishedCited by 15 opinions

1Opinion of the Court

HOPKINS, J.T.C.

This is an appeal from the denial of a claimed local property tax exemption of a nursing home located on Block 330, Lot 1, in the taxing district of Cedar Grove. The assessments were in the amount of $1,765,100 for each of the tax years 1988 and 1989.

Hartwyck West, Inc. (HW), is a nonprofit corporation organized under N.J.S.A. 15A:1-1 et seq. Its sole member is Inter-care Health Systems, Inc. (Intercare), which is also a nonprofit corporation organized under New Jersey law. The sole members of Intercare constitute HW’s board of directors. Intercare also controls, in the same or…

2Cases cited5 opinions

  1. Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
  2. Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
  3. City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
  4. Monmouth Medical Center v. City of Long BranchSupreme Court of New Jersey · 1977
  5. City of New Brunswick v. Rutgers Community Health Plan, Inc.New Jersey Tax Court · 1985

3Cited by15 opinions

  1. Hunterdon Medical Center v. Township of ReadingtonSupreme Court of New Jersey · 2008
  2. Intercare Health Systems, Inc. v. Township of Cedar GroveNew Jersey Superior Court Appellate Division · 1991
  3. Planned Parenthood of Bergen County, Inc. v. Hackensack CityNew Jersey Tax Court · 1992
  4. Jersey Shore Medical Center v. Neptune TownshipNew Jersey Tax Court · 1994
  5. 1711 Third Avenue, Inc. v. City of Asbury ParkNew Jersey Tax Court · 1996

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