
    CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. ATLANTIC COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Argued September 14, 1982
    Decided September 23, 1982.
    Before Judges MICHELS, PRESSLER and TRAUTWEIN.
    
      Saul A. Wolfe argued the cause for the appellant (Skoloff & Wolfe, attorneys).
    
      Harry Haushalter, Deputy Attorney General; argued the cause for the respondent (Irwin I. Kimmelman, Attorney General of New Jersey; Andrea M. Silkowitz, Deputy Attorney General, of counsel).
   PER CURIAM.

The judgment of the Tax Court, from which plaintiff the City of Atlantic City appeals, is affirmed substantially for the reasons stated by Judge Rimm in his published opinion, 2 N.J.Tax 30 (1980).  