Legal Opinion
Rutgers University Legislative Affairs Council, Inc. v. Thompson
New Jersey Tax Court
Decided November 25, 1992PublishedCited by 3 opinions
1Opinion of the Court
ANDREW, J.T.C.
In this case plaintiff, Rutgers University Legislative Affairs Council, Inc. (RULAC),1 challenges a determination by defendant, the Director of the Division of Taxation, that Rutgers University students living in on-campus housing are not eligible for homestead rebates under the Homestead Property Tax Rebate Act of 1990 (the act), N.J.S.A. 54:4-8.59 to -8.66. The Director has taken this position because the act requires, among other things, that the “homestead” for which the rebate is claimed must constitute the domicile of the rebate claimant.
Domicile, according to the…
2Cases cited28 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Service Armament Co. v. HylandSupreme Court of New Jersey · 1976
- Ward v. ScottSupreme Court of New Jersey · 1952
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
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3Cited by3 opinions
- Labor Ready Northeast, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2011
- Anderson v. Director, Division of TaxationNew Jersey Tax Court · 2008
- City of East Orange v. Township of LivingstonNew Jersey Tax Court · 2013