Legal Opinion
Regent Care Center, Inc. v. Hackensack City
New Jersey Tax Court
Decided April 30, 2001PublishedCited by 5 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s opinion with respect to the complaint of plaintiff, Regent Care Center, Inc. (“taxpayer”), alleging that property located at 50 Polifly Road, Hackensack, New Jersey (a nursing home) was subject to an unconstitutional spot assessment *457for the 1997 tax year by defendant, Hackensack (“municipality”).1 The facts of this case are undisputed. The municipality’s last revaluation was in 1988. The Bergen County Board of Taxation, thereafter approved a reassessment plan for 1993, which resulted in the review of 11,209 line items, pursuant to N.J.A.C. 18:12A-1.14(c) and…
2Cases cited9 opinions
- In re Appeal of New York State Realty & Terminal Co.Supreme Court of New Jersey · 1956
- Township of West Milford v. Van DeckerSupreme Court of New Jersey · 1990
- Sage v. Bernards TownshipNew Jersey Tax Court · 1982
- Sage v. Township of BernardsNew Jersey Superior Court Appellate Division · 1984
- Corrado v. Township of MontclairNew Jersey Tax Court · 1999
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- REGENT CARE v. Hackensack CityNew Jersey Superior Court Appellate Division · 2003
- Centorino v. Tewksbury Twp.New Jersey Superior Court Appellate Division · 2001
- Shippee v. Brick TownshipNew Jersey Tax Court · 2002
- Regent Care Center, Inc. v. Hackensack CityNew Jersey Tax Court · 2001
- Freehold Borough v. WNY Properties L.P.New Jersey Tax Court · 2003