HOVLAND v. TAXATION DIV. DIRECTOR


6 N.J. Tax 473 (1984)

WALTER N. HOVLAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

July 19, 1984.


Attorney(s) appearing for the Case

Walter N. Hovland, plaintiff, pro se.

Michael W. Sozansky, Jr. for defendant (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).


HOPKINS, J.T.C.

Plaintiff-taxpayer has appealed the Director's denial of his application for a homestead rebate as provided by N.J.S.A. 54:4-3.80. The only issue is whether taxpayer's claim was properly dishonored because it was filed beyond the January 17, 1983 filing deadline.

Taxpayer is the individual owner of a residential property located in Sparta, New Jersey. During the first part of November 1982...

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