24 N.J. Tax 390 (2009)

HACKENSACK CITY, Plaintiff-Appellant, v. BERGEN COUNTY, Defendant-Respondent. COUNTY OF BERGEN, Plaintiff-Appellant, v. HACKENSACK CITY, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided February 9, 2009.

Attorney(s) appearing for the Case

Craig M. Pogosky, Hackensack, argued the cause for appellant Hackensack City in Docket Nos. A-0507-07T2; A-0511-07T2; A-0512-07T2 and as respondent in Docket No. A-0929-07T2 (Zisa & Hitscherich, attorneys; Mr. Pogosky, on the brief).

Gregg A. Padovano, Montvale, argued the cause for respondent County of Bergen in Docket Nos. A-0507-07T2; A-0511-07T2; A-0512-07T2 and as appellant in Docket No. A-0929-07T2 (Beattie Padovano, LLC, attorneys; Mr. Padovano, of counsel and on the brief).


The opinion of the court was delivered by


The Tax Court consolidated several tax appeals, as they all related to the same realty, the Arnold Constable Building (the property), 355 Main Street, Hackensack, identified as Block 407, Lot 34 on the Hackensack City tax map. Bergen County (County) owns the property. In 1994, the City of Hackensack (City) removed the property from the rolls of exempted properties and assessed real estate taxes based...

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