New Jersey Apartment Ass'n v. Director

The opinion of the court was delivered by

COBURN, J.A.D.

This appeal involves interpretation of the Tenants’ Property Tax Rebate Act, N.J.S.A. 54:4-6.2 to -6.13 (the “Rebate Act”), consideration of its constitutionality, and evaluation of the validity of a rule, N.J.A.C. 33-3.8(a) and (b), promulgated by the Director of the Division of Local Government Services, which interpreted the Rebate Act in a manner which is argued to be inconsistent with the Supreme Court’s construction of this legislation in Cold Indian Springs Corp. v. Township of Ocean, 81 N.J. 502, 410 A.2d 652 (1980).

The action was…