New Jersey Tax Court November 20, 1998 (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.