Legal Opinion
Anderson v. Director, Division of Taxation
New Jersey Tax Court
Decided June 5, 2008PublishedCited by 2 opinions
1Opinion of the Court
SMALL, P.J.T.C.
This case arises from the denial of the plaintiffs application for Property Tax Reimbursement (“PTR”) under N.J.S.A. 54:4-8.67 for the 2005 and 2006 tax years. The statute under which the PTR is authorized defines an eligible claimant as follows:
“Eligible claimant” means a person who:
is 65 or more years of age, or who is a disabled person; is an owner of a homestead, or the lessee of a site in a mobile home park on which site the applicant owns a manufactured or mobile home; has an annual income of less than $17,918 in tax year 1998, less than $18,151 in tax year 1999, or less…
2Cases cited32 opinions
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- DiProspero v. PennSupreme Court of New Jersey · 2005
- Hubbard Ex Rel. Hubbard v. ReedSupreme Court of New Jersey · 2001
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- State v. McQuaidSupreme Court of New Jersey · 1997
27 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Anderson v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2009
- Howard v. DirectorNew Jersey Tax Court · 2012