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GEORGE VAVOULAKIS; ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED, PLAINTIFF-APPELLANT, v. NEW JERSEY DIVISION OF TAXATION, LESLIE A. THOMPSON, IN HER CAPACITY AS THE DIRECTOR OF THE NEW JERSEY DIVISION OF TAXATION, DEFENDANTS-RESPONDENTS.

PER CURIAM.

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).

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VAVOULAKIS v. DIV. OF TAXATION
(Jun 25, 1993)