Opinion
Submitted April 18, 1983.
Decided May 5, 1983.
Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
On appeals from the Tax Court of New Jersey whose opinion is reported at 3 N.J. Tax 105, 437 A.2d 353 (Tax Ct. 1981).
Irwin I. Kimmelman, Attorney General of New Jersey, attorney for appellant ( James J. Ciancia, Assistant Attorney General, of counsel; Herbert K. Glickman, Deputy Attorney General, on the brief).
J. Peter Jost, attorney for respondent Township of Union, Hunterdon County.
Stanley Cutler, attorney for respondent Township of Franklin, Somerset County.
Winget, Keating, Thatcher Lanza, attorneys for respondent Township of Alexandria, Hunterdon County ( John R. Lanza, on the brief).
We affirm substantially for the reasons stated by Judge Andrew in his opinion for the Tax Court of August 4, 1981, reported at 3 N.J. Tax 105, 437 A.2d 353 (Tax Ct. 1981).