PER CURIAM.
The decision of the Tax Court, 2 N.J.Tax 421, is affirmed substantially for the reasons expressed in its letter opinion of March 23, 1981 granting summary judgment in favor of the defendant. Affirmed.
BOROUGH OF EDGEWATER, PLAINTIFF-APPELLANT, v. UNITED STATES LIFE REALTY CORP., DEFENDANT-RESPONDENT
4 N.J. Tax 531
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