REGENT CARE CENTER, INC., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT. Tax Court of New Jersey. November 16, 1999. Page 321 William J. Sitar, for plaintiff (Mandelbaum Mandelbaum, P.C., attorneys). Donald J. Lenner, for defendant (Donald J. Lenner, attorney). KAHN, J.T.C. This is the court’s determination with respect to cross motions in a local property tax appeal. […]