Regent Care Center, Inc. v. Hackensack City

KAHN, J.T.C.

This is the court’s decision with respect to plaintiff, Regent Care Center, Inc.’s (“taxpayer’s”) motion for reconsideration of this court’s opinion delivered on April 30, 2001. Regent Care Center, Inc. v. Hackensack City, 19 N.J.Tax 455 (2001). The underlying complaint alleged that property located at 50 Polifly Road, Hackensack, New Jersey (a nursing home), was subject to an unconstitutional spot assessment for the 1997 tax year. More specifically, taxpayer alleged that the process of reassessing certain property on an annual basis, absent the formal guidelines associated with…