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1 NORMAN et al. v. DIRECTOR, DIVISION of TAXATION, <br -- rank: 1000

... citizens and thus, partially exempt from the RTF pursuant to N.J.S.A. 46:15-10.1(a)(1), which provides a partial exemption on “[t ... on the transaction of recording a deed. Id. However, under N.J.S.A. 46:15-10.1(a)(1), $1.25 of this fee is exempted on ... a senior citizen . . . who is the seller in such transaction. [ N.J.S.A. 46:15-10.1(a)(1)]. The statute specifically defines a “senior citizenâ ... Ct. 302 , 148 L. Ed.2d 243 (2000). By enacting N.J.S.A. 46:15-10.1(a), the Legislature expressly permitted partial exemptions by specific individuals ... that even if the Division denies taxpayers an exemption under N.J.S.A. 46:15-10.1(a)(1), it must be in violation of the New ... on the specific requirements of both the statute (RFT) and N.J.S.A. 46:15-10.1(a) (Exemption). Taxpayers, themselves, point out that a legal ...

docket:	04258-00
court:
decided:	2005-05-10
status:
citation:
Document Size:	19017