02-09-09 Hackensack City v. Bergen County County of Bergen v. Hackensack City
A-0507:0511:0512:0929-07T2(consolidated)
In these consolidated appeals from determinations of the Tax Court, we conclude the County's limited use of property and its preparation of the property for possible office use were sufficient public purposes to qualify the property for exempt
status pursuant to N.J.S.A. 54:4-3.3. We also examine the application of the Freeze Act, N.J.S.A. 54:51A-8, to the two years following the Tax Court's final judgment, as affirmed. The judgment rejected the City's challenge to the sufficiency of the property's public purposes and concluded the County owned property, denoted as tax exempt from 1975 to 1993, continued to be exempt in 1994.
