Legal Opinion
Hovland v. Director, Division of Taxation
New Jersey Tax Court
Decided July 19, 1984PublishedCited by 3 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Plaintiff-taxpayer has appealed the Director’s denial of his application for a homestead rebate as provided by N.J.S.A. 54:4-3.80. The only issue is whether taxpayer’s claim was properly dishonored because it was filed beyond the January 17, 1983 filing deadline.
Taxpayer is the individual owner of a residential property located in Sparta, New Jersey. During the first part of November 1982 he was diagnosed as suffering from cancer of the spine. He was hospitalized almost continuously, in extreme pain, until the first part of January, 1983, when he was discharged. He then stayed…
2Cases cited13 opinions
- O'CONNOR v. Abraham AltusSupreme Court of New Jersey · 1975
- New Capitol Bar & Grill Corp. v. Division of Employment SecuritySupreme Court of New Jersey · 1957
- White v. Violent Crimes Compensation BoardSupreme Court of New Jersey · 1978
- Wray v. FolsomDistrict Court, W.D. Arkansas · 1958
- Palestroni v. JacobsNew Jersey Superior Court Appellate Division · 1950
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3Cited by3 opinions
- Hovland v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1985
- Rutgers University Legislative Affairs Council, Inc. v. ThompsonNew Jersey Tax Court · 1992
- Bonda v. Director, Division of TaxationNew Jersey Tax Court · 2004