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):
BROOKVIEW GARDENS, INC., PLAINTIFF-RESPONDENT, v. BOROUGH OF BERGENFIELD, DEFENDANT-APPELLANT
6 N.J. Tax 253
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