New Jersey Tax Court September 30, 1992 (Planned Parenthood of Bergen County, Inc. v. Hackensack City)

SMALL, J.T.C.

This case requires me to determine whether the portion of the land and improvements of a commercial condominium owned and occupied by Planned Parenthood of Greater Northern New Jersey (“Planned Parenthood”) is exempt from local property taxation pursuant to N.J.S.A. 54:4-3.6 (the “statute”).

Planned Parenthood’s application for tax exemption pursuant to N.J.S.A. 54:4-3.