STATE, DEPT. OF ENVIRON. PROTECTION v. UNION TP., 5 N.J. Tax 476 (1983)

STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF UNION, HUNTERDON COUNTY, DEFENDANT-RESPONDENT. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF FRANKLIN, SOMERSET COUNTY, DEFENDANT-RESPONDENT. STATE OF NEW JERSEY, DEPARTMENT OF ENVIRONMENTAL PROTECTION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF ALEXANDRIA, HUNTERDON COUNTY, DEFENDANT-RESPONDENT.

Tax Court of New Jersey.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).

Page 477

PER CURIAM.

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).