Borough of Red Bank v. RMC-Meridian Health, Docket Nos. 000007-2016, 000008-2018; opinion by Sundar, J.T.C., decided July 25, 2018. For plaintiff – Martin Allen and Kevin A. MacDonald (DiFrancesco Bateman, Kunzman, Davis, Lehrer & Flaum, P.C., attorneys); for defendant – Susan Feeney and Farhan Ali (McCarter & English, L.L.P., attorneys).
Held: Plaintiff thus cannot seek to impose omitted assessments on defendant’s property for two tax years under the general omitted assessment law, based on a trial court’s opinion in an unrelated litigation that an unrelated hospital, which was found to be operating for profit, is not entitled to a tax exemption. Plaintiff’s complaints are therefore dismissed.