Legal Opinion
Perrine v. Taxation Division Director
New Jersey Tax Court
Decided April 30, 1982PublishedCited by 5 opinions
1Opinion of the Court
LARIO, J. T. C.
Plaintiff has appealed from a denial by the Director, Division of Taxation, to accept plaintiff’s application for a homestead tax rebate for the tax year 1980 filed pursuant to N.J.S.A. 54:4-3.80 et seq., known as the Homestead Rebate Act.
Defendant has now filed a motion for summary judgment to dismiss plaintiff’s appeal since plaintiff’s homestead rebate application for the tax year 1980 was filed out of time. The filing deadline for the tax year 1980, as extended by N.J.A.C. 18:12-7.-12(c), was March 3, 1980.
Plaintiff’s factual allegations which, for the purposes of this…
2Cases cited10 opinions
- Judson v. Peoples Bank & Trust Co. of WestfieldSupreme Court of New Jersey · 1954
- White v. Violent Crimes Compensation BoardSupreme Court of New Jersey · 1978
- Rubin v. GlaserSupreme Court of New Jersey · 1980
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
- Exxon Corporation v. WagnerNew Jersey Superior Court Appellate Division · 1977
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Hovland v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1985
- Hovland v. Director, Division of TaxationNew Jersey Tax Court · 1984
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Olsson v. Director, Division of TaxationNew Jersey Tax Court · 1984
- Bonda v. Director, Division of TaxationNew Jersey Tax Court · 2004