AHS Hospital Corp. v. Town of Morristown, Nos. 010900-2007, 010901-2007, 000406-2008; Tax Court; opinion by Bianco, J.T.C.; decided May 4, 2010. DDS No. 35-5-8024 [14 pp.]
Both the defendant, Morristown, and the plaintiff, AHS Hospital Corp. d/b/a/ Morristown Hospital, have moved for partial summary judgment with respect to certain claims of property tax exemption asserted by the hospital for 68-200 Madison Avenue (the subject property). Morristown argues that office space used by private physicians and other private parties pursuant to either a lease or time-share agreement in the Carol Simon Cancer Center and the Goryeb Children’s Hospital at Morristown Memorial (the office space), and space rented to Au Bon Pain Co. Inc. in the main hospital building (the café space) are subject to taxation. The hospital, in its own motion, argues that the remainder of the subject property is exempt from taxation.
