Opinion
Argued May 26, 1993.
Decided June 25, 1993.
Appeal from the Tax Court of New Jersey.
Steven M. Leder and David J. Popiel argued the cause for appellant (Community Health Law Project, attorneys; Mr. Leder and Mr. Popiel, on the brief).
Lillian E. Brown, Deputy Attorney General, argued the cause for respondent ( Robert J. Del Tufo, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Brown, on the brief).
Before Judges BRODY, LANDAU and THOMAS.
Plaintiff appeals from a judgment entered in the Tax Court affirming the determination of the Director of the Division of Taxation that plaintiff, a rooming-house tenant who shared bathroom and kitchen facilities apart from his room with tenants of other rooms, did not qualify for a rebate under the Homestead Property Tax Rebate Act of 1990, N.J.S.A. 54:4-8.57 to -8.66.
We affirm substantially for the reasons expressed by Judge Andrew in his opinion, which is reported at 12 N.J. Tax 318 (Tax 1992).