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GEORGE VAVOULAKIS ON BEHALF OF HIMSELF AND ALL OTHERS SIMILARLY SITUATED 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).