Opinion
Argued May 9, 1983 —
Decided June 20, 1983.
Before Judges ARD, KING and McELROY.
On appeal from the New Jersey Tax Court, whose opinion is reported at 3 N.J. Tax 513 (1981).
Brian T. Campion argued the cause on behalf of appellants ( Breslin Breslin, attorneys, E. Carter Corriston, of counsel).
Harry Haushalter, Deputy Attorney General, argued the cause on behalf of respondent Bergen County Board of Taxation ( Irwin I. Kilmmelman, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel).
Jacob Schneider argued the cause on behalf of respondents Township of Teaneck and Werner H. Schmid ( Schneider, Schneider Balt, attorneys).
Anthony D. Andora argued the cause on behalf of respondents Boroughs of Cresskill, Closter, Fort Lee, Demarest and Little Ferry ( Andora, Palmisano, DeCotiss Harris, attorneys; John J. Langan, Jr., Jonathan N. Harris and Anthony D. Andora, on the brief).
Joseph S. DiMaria argued the cause for the Borough of Paramus, amicus curiae. Stuart R. Koenig argued the cause for the Township of Cedar Grove, amicus curiae ( Stickel Koenig, attorneys).
The judgment of the Tax Court is affirmed for the reasons stated in the opinion of Judge Evers. 3 N.J. Tax 513 (1981). See also Newark Superior Officers Ass'n v. Newark, 187 N.J. Super. 390 (App.Div. 1982).
Affirmed.