MacMILLAN v. TAXATION DIV. DIRECTOR


180 N.J. Super. 175 (1981)

434 A.2d 620

DOROTHY S. MACMILLAN ET AL. (MEDFORD LEAS), PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT. GERTRUDE MILLS ET AL., PLAINTIFFS-RESPONDENTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT, AND EAST WINDSOR TOWNSHIP AND BOROUGH OF HIGHTSTOWN, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided July 17, 1981.


Attorney(s) appearing for the Case

James R. Zazzali, Attorney General of New Jersey, attorney for appellant (John J. Degnan, former Attorney General of New Jersey; Stephen Skillman, Assistant Attorney General, of counsel; Harry Haushalter, Deputy Attorney General, on the brief).

Brown, Connery, Kulp, Wille, Purnell & Greene, attorneys for respondents Dorothy S. MacMillan et al.

Smith, Stratton, Wise & Heher, attorneys for respondents Gertrude Mills et al.

Before Judges FRITZ, POLOW and JOELSON.


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

Never more than here did an appeal tend to demonstrate the capacity of hard facts to make bad law. The sole question involved is the eligibility of retirement community residents for tax rebates under the Homestead Rebate Act, N.J.S.A. 54:4-3.80 et seq. The opinion of the tax court judge in Mills v. East Windsor Tp. appears at 176 N.J.Super. 271

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