Plaintiff (taxpayer) has appealed the denial by the defendant (Director) of her application for a homestead rebate provided by N.J.S.A. 54:4-8.59, et seq., for the year 2001. Defendant alleges (1) that taxpayer failed to apply for her homestead rebate in a timely manner, and (2) that taxpayer failed to file her appeal from the Director's denial within the required 90 days. For the reasons hereinafter...
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