Overlook Hospital Association v. City of Summit

Full title: OVERLOOK HOSPITAL ASSOCIATION, A NEW JERSEY NOT FOR PECUNIARY PROFIT…

Court: Tax Court of New Jersey

Date published: Mar 29, 1984

6 N.J. Tax 350 (Tax 1984)

Opinion

Argued March 20, 1984.

Decided March 29, 1984.

Before Judges BOTTER, PRESSLER and O'BRIEN.

Appeal from the Tax Court.

Frank A. Pizzi, Jr., argued the cause for appellant.

Roger Mehner argued the cause for respondent ( Bourne, Noll Kenyon, attorneys; Edward T. Kenyon and Roger Mehner, on the brief).

PER CURIAM.

Our review of the record and the argument of counsel on this appeal have persuaded us that defendant City of Summit has failed to raise any genuine dispute of material fact having the capacity to impugn the right of plaintiff Overlook Hospital Association to a tax exemption for its parking garage pursuant to N.J.S.A. 54:4-3.6. Accordingly, we affirm the summary judgment entered in plaintiff's favor substantially for the reasons stated by Judge Hopkins in his written opinion reported at 6 N.J. Tax 90 (Tax Ct. 1983).

Affirmed.