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ANDERSON v. DIR., DIV. OF TAXATION

No. A-5462-07T1.

25 N.J. Tax 275 (2009)

SYLVIA ANDERSON, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey Appellate Division.

Decided November 18, 2009.

Attorney(s) appearing for the Case

Joanne Gottesman, Supervising Attorney, argued the cause for appellant (Rutgers Civil Practice Clinic, attorneys; Ms. Gottesman, on the briefs).

Marikae G. Toye, Deputy Attorney General, argued the cause for respondent (Anne Milgram, Attorney General, attorney; Lewis Scheindlin, Assistant Attorney General, of counsel; Ms. Toye, on the brief).

Before Judges LISA, BAXTER and ALVAREZ.

PER CURIAM.

Plaintiff Sylvia Anderson appeals from a June 5, 2008 order of the Tax Court that granted summary judgment to defendant, the Director of the New Jersey Division of Taxation (Director). The sole issue before the Tax Court was the question of whether Anderson was entitled to Property Tax Reimbursement pursuant to N.J.S.A 54:4-8.67 for the 2005 and 2006 tax years. The Director had concluded she was not, because she did not reside in and pay taxes on...

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