Hillcrest Health Service System, Inc. v. Hackensack City

PIZZUTO, J.T.C.

Plaintiff Hillcrest Health Service System, Inc., (“Hillcrest”) filed complaints for direct review in the Tax Court of the assessments for 1992 and 1993 on certain property in the City of Hackensack. A separate complaint seeks review of a judgment of the Bergen County Board of Taxation affirming an added assessment on the same property for 1992. In each action plaintiff alternatively *41claims exemption and contests valuation. The exemption claims have been presented in evidentiary proceedings with valuation issues to be addressed, if necessary, upon determination of the exemption…