Montclair Hospital, LLC, Tenant in a Parcel Owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Mountainside Hospital-MPT v. Glen Ridge Borough

CourtNew Jersey Tax Court
DecidedJuly 27, 2023
Docket008630-2019, 002022-2020, 004324-2021, 003702-2022, 012319-2019, 007634-2020, 010221-2021, and 008459-2022
StatusUnpublished

This text of Montclair Hospital, LLC, Tenant in a Parcel Owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Mountainside Hospital-MPT v. Glen Ridge Borough (Montclair Hospital, LLC, Tenant in a Parcel Owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Mountainside Hospital-MPT v. Glen Ridge Borough) is published on Counsel Stack Legal Research, covering New Jersey Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Montclair Hospital, LLC, Tenant in a Parcel Owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Mountainside Hospital-MPT v. Glen Ridge Borough, (N.J. Super. Ct. 2023).

Opinion

TAX COURT OF NEW JERSEY JOSHUA D. NOVIN Dr. Martin Luther King, Jr. Justice Building Judge 495 Dr. Martin Luther King, Jr. Blvd., 4th Floor Newark, New Jersey 07102 Tel: (609) 815-2922, Ext. 54680

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS

July 26, 2023

John N. Malyska, Esq. William T. Rogers, III, Esq. Meyner and Landis, LLP Archer & Greiner, P.C. One Gateway Center 101 Carnegie Center Suite 2500 Suite 300 Newark, New Jersey 07102 Princeton, New Jersey 08540

Wesley E. Buirkle, Esq. 1 DiFrancesco Bateman Kunzman Davis Lehrer & Flaum, P.C. 15 Mountain Boulevard Warren, New Jersey 07059

Re: Montclair Hospital, LLC, tenant in a parcel owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Docket Nos. 008630-2019, 002022-2020, 004324-2021, and 003702-2022

-and-

Mountainside Hospital-MPT v. Glen Ridge Borough Docket Nos. 012319-2019, 007634-2020, 010221-2021, and 008459-2022

Dear Mr. Malyska, Mr. Rogers, and Mr. Buirkle:

This letter shall constitute the court’s opinion on defendant/counterclaimant and third-party

plaintiff, Glen Ridge Borough’s (“Glen Ridge”) motions seeking entry of an order: (i)

disqualifying Archer & Greiner, P.C. from serving as counsel for Montclair Hospital, LLC,

1 Montclair Township is not a party to these actions. However, the court has included counsel for Montclair Township in this letter opinion as Glen Ridge Borough’s counsel has simultaneously filed motions to “intervene as an interested party and to file an answer and to seek disqualification of counsel due to prohibited conflicts of interest” in the matters captioned Montclair Hospital, LLC tenant in a parcel owned by MPT Legacy of Montclair, LLC v. Township of Montclair, docket numbers 008137-2019, 002011-2020, 007557-2021, and 004862-2022. Montclair Hospital, LLC, tenant in a parcel owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Docket Nos. 008630-2019, 002022-2020, 004324-2021, and 003702-2022 Mountainside Hospital-MPT v. Glen Ridge Borough Docket Nos. 012319-2019, 007634-2020, 010221-2021, and 008459-2022 Page -2-

MPT Legacy of Montclair, LLC, and Mountainside Hospital-MPT due to alleged conflicts of

interest; (ii) dismissing with prejudice Mountainside Hospital-MPT’s complaints, filed under

docket numbers 012319-2019, 007634-2020, 010221-2021, and 08459-2022, because no

entity bearing the name “Mountainside Hospital-MPT” is authorized to transact business in

New Jersey; (iii) compelling discovery from Montclair Hospital, LLC, Mountainside

Hospital-MPT, and MPT Legacy of Montclair, LLC; and (iv) compelling a reconciliation by

Montclair Hospital, LLC of the square footage of the Mountainside Medical Center.

For the reasons set forth herein, the court: (i) denies Glen Ridge’s motions seeking to

disqualify Archer & Greiner P.C. from serving as counsel for Montclair Hospital, LLC,

MPT Legacy of Montclair, LLC, and Mountainside Hospital-MPT; (ii) denies Glen

Ridge’s motions seeking dismissal with prejudice of Mountainside Hospital-MPT’s

complaints, filed under docket numbers 012319-2019, 007634-2020, 010221-2021, and

08459-2022, and affords Mountainside Hospital-MPT leave of court, under R. 4:9-1, to file

pleadings amending/correcting plaintiff’s name within thirty (30) days; (iii) grants, in part,

and denies, in part, Glen Ridge’s motions seeking to compel discovery from Montclair

Hospital, LLC, Mountainside Hospital-MPT, and MPT Legacy of Montclair, LLC; and (iv)

grants, in part, and denies, in part, Glen Ridge’s motions compelling a reconciliation by

Montclair Hospital, LLC of the square footage of the Mountainside Medical Center.

I. Procedural History and Factual Findings

Pursuant to R. 1:7-4, the court makes the following findings of fact based on the

certifications in support of, and in opposition to, the motions and the pleadings. Montclair Hospital, LLC, tenant in a parcel owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Docket Nos. 008630-2019, 002022-2020, 004324-2021, and 003702-2022 Mountainside Hospital-MPT v. Glen Ridge Borough Docket Nos. 012319-2019, 007634-2020, 010221-2021, and 008459-2022 Page -3-

Plaintiff, Montclair Hospital, LLC (“Montclair Hospital, LLC”), 2 is the tenant of a parcel

owned by MPT Legacy of Montclair, LLC (“MPT Legacy”). 3 Montclair Hospital, LLC initiated

local property tax appeals for the 2019, 2020, 2021, and 2022 tax years challenging the tax

assessments on block 92, lot 18, comprising the Mountainside Medical Center facilities (the “Main

Hospital Building”) in Glen Ridge.

Plaintiff, Mountainside Hospital-MPT (“Mountainside Hospital-MPT”) initiated local

property tax appeals for the 2019, 2020, 2021, and 2022 tax years challenging the tax assessments

on block 91, lot 1 (“Highland Avenue”) in Glen Ridge. The Highland Avenue property comprises

a surface parking lot for the Mountainside Medical Center. The Main Hospital Building and

Highland Avenue properties shall be collectively referred to herein as the “Subject Property.”

Glen Ridge filed counterclaims against Montclair Hospital, LLC and Mountainside

Hospital-MPT for the 2019, 2020, 2021, and 2022 tax years, arguing each tax year that the

“assessment is below the true value” of the Subject Property.

In addition, Glen Ridge filed third-party complaints against MPT Legacy for the 2019,

2020, 2021, and 2022 tax years, similarly arguing that the Main Hospital Building’s “assessment

is below the true value.”

2 Montclair Hospital, LLC (formerly known as Merit Mountainside, LLC) maintains the operating license and operates the health care facility commonly known as Mountainside Medical Center. Montclair Hospital, LLC is owned by Montclair Health System LLC. Montclair Health System LLC is owned 20% by Hackensack University Medical Center and 80% by LHP Hospital Group, Inc. LHP Hospital Group, Inc. is owned by Ardent LHP Hospital Group, Inc. Ardent LHP Hospital Group, Inc. is owned by AHP Health Partners, Inc. 3 MPT Legacy of Montclair, LLC is owned by Medical Properties Trust, Inc. Montclair Hospital, LLC, tenant in a parcel owned by MPT Legacy of Montclair, LLC v. Glen Ridge Borough v. MPT Legacy of Montclair, LLC Docket Nos. 008630-2019, 002022-2020, 004324-2021, and 003702-2022 Mountainside Hospital-MPT v. Glen Ridge Borough Docket Nos. 012319-2019, 007634-2020, 010221-2021, and 008459-2022 Page -4-

MPT Legacy filed counterclaims under Glen Ridge’s third-party complaints for the 2019,

2020, 2021, and 2022 tax years, arguing that the Main Hospital Building’s “assessment(s) is/are

in excess of the true or assessable value of the property,” and that Glen Ridge’s Chapter 123 ratio

“does not accurately reflect the common level of assessment in the municipality, and . . . [thus,] is

discriminated against by its application.”

Montclair Hospital, LLC sold the Main Hospital Building and Highland Avenue

properties 4 to MPT Legacy under deed dated March 31, 2014, for reported consideration of

$115,000,000. Said deed was recorded in the Essex County Register’s Office on April 3, 2014, as

instrument number 14023741. Contemporaneous with the execution and delivery of the deed,

MPT Legacy, as lessor, and Montclair Hospital, LLC, as lessee, entered into a Lease Agreement

for the Main Hospital Building and Highland Avenue properties (“Lease Agreement”) 5.

The Lease Agreement commenced on or about March 31, 2014 and runs for an initial term

of fifteen (15) years.

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