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
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