
    BROOKVIEW GARDENS, INC., PLAINTIFF-RESPONDENT, v. BOROUGH OF BERGENFIELD, DEFENDANT-APPELLANT.
    Superior Court of New Jersey Appellate Division
    Submitted November 28, 1983
    Decided December 13, 1983.
    Before Judges ARD and MORTON I. GREENBERG.
    
      
      Bloom, Con very & Kopf, attorneys for appellant (Kenith D. Bloom, on the brief).
    
      Huckin & Huckin & Avignone, attorneys for respondent (James I. Avignone, on the brief).
    
      Irwin I. Kimmelman, Attorney General of New Jersey, attorney for amicus curiae, Bergen County Board of Taxation (James J. Ciancia, Assistant Attorney General, of counsel; and Harry Haushalter, Deputy Attorney General, on the brief).
   PER CURIAM.

The judgment under review is affirmed substantially for the reasons expressed in Judge Conley’s written opinion decided September 24, 1982, reported at 4 N.J. Tax 625 (Tax Ct.1982):  