Olsson v. Director, Division of Taxation

RIMM, J.T.C.

In this homestead-rebate matter, plaintiff has appealed the action of defendant Director, Division of Taxation, denying a claim for a homestead rebate for tax-year 1983 filed pursuant *432to the Homestead Rebate Act, N.J.S.A. 54:4-3.80 et seq. (the act).

Defendant seeks to dismiss plaintiffs appeal since plaintiff’s homestead-rebate application for tax-year 1983 was filed out of time. The filing deadline for tax-year 1983, as extended by the Director pursuant to authority granted him under N.J.S.A. 54:4-3.87 was January 17, 1983. N.J.A.C. 18:12-7.12(f).

Martha K. Olsson was the owner of…