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TD BANK v. CITY OF HACKENSACK

DOCKET NOS. 007414-2009, 007421-2009, 010331-2010, 010333-2010, 003471-2011, 003478-2011

28 N.J.Tax 363 (2015)

TD BANK SUCCESSOR BY MERGER TO COMMERCE BANK, PLAINTIFF, v. CITY OF HACKENSACK, DEFENDANT.

Tax Court of New Jersey.

Decided: April 22, 2015.

Attorney(s) appearing for the Case

Richard B. Nashel for plaintiff (Nashel & Nashel, LLC, attorneys).

Levi J. Kool for defendant (O'Donnell McCord, P.C., attorneys).1

This is the court's opinion after trial in the above-referenced matter. Plaintiff, TD Bank, N.A. (the "Plaintiff" or "Taxpayer"), challenged the assessments imposed by Defendant, City of Hackensack (the "Defendant" or "City"), on the above-captioned properties for the referenced tax years. For the reasons stated more fully below...

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