Opinion
Argued April 5, 1982.
Decided April 29, 1982.
Appeal from the Tax Court, Andrew, J.T.C.
George J. Cotz argued the cause for appellants ( Weber, Muth Weber, attorneys; George J. Cotz, on the initial and reply briefs).
Robert Goldsmith argued the cause for respondent Township of Rockaway ( Wiley, Malehorn Sirota, attorneys; Frederic J. Sirota, of counsel; Robert Goldsmith, on the brief).
Kenihan, Cohen Kron, attorneys for respondent Township of Jefferson ( Lawrence P. Cohen, on the brief).
Before Judges MILMED, JOELSON and GAULKIN.
Appellants and respondent Township of Jefferson having agreed to a dismissal of the appeal in this matter from so much of the judgment under review as pertains to said Township, and a stipulation to that effect having been filed with the Clerk of this court, that part of the appeal is dismissed, with prejudice.
The remainder of the judgment under review is affirmed substantially for the reasons expressed by Judge Andrew in his opinion for the Tax Court of February 26, 1981. 2 N.J. Tax 273.