Eddy v. Director, Division of Taxation

HOPKINS, J. T. C.

Plaintiff has appealed the action of defendant Director, Division of Taxation, in denying a claim for a 1980 homestead tax rebate. The Director denied the application on the basis that it was untimely filed. Plaintiff alleges that the claim was timely filed as the filing period was extended by N.J.S.A. 2A:14-23.1. That statute provides that no statute of limitation shall run on a cause of action in favor of a decedent, which had not been barred at his death, until at least six months after his death.

The facts, which are not in dispute, show that Wallace S. Eddy was the owner…