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RUBIN v. GLASER

166 N.J. Super. 258 (1979)

399 A.2d 984

HARRY J. RUBIN AND MARGARET C. RUBIN, APPELLANTS, v. SIDNEY GLASER, DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, AND A. JAMES REEVES, TAX ASSESSOR, LONG BEACH TOWNSHIP, OCEAN COUNTY, NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided February 1, 1979.

Attorney(s) appearing for the Case

Appellant, Mr. Harry J. Rubin, argued pro se.

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for respondent, Director, Division of Taxation (Mr. John J. Degnan, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges FRITZ, BISCHOFF and MORGAN.

The opinion of the court was delivered by MORGAN, J.A.D.

Denied a rebate on property taxes paid on a summer home in Long Beach Township, Ocean County, New Jersey, appellants Harry and Margaret Rubin, Pennsylvania residents, filed this appeal contending that the Homestead Rebate Act, N.J.S.A. 54:4-3.80 et seq., is unconstitutional in that by discriminating against nonresidents of New Jersey, it violates...

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