
    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.
    Superior Court of New Jersey Appellate Division
    Submitted April 18, 1983
    Decided May 5, 1983.
    Before Judges MILMED, MORTON I. GREENBERG and FURMAN.
    
      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).
   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).  