PER CURIAM.
The judgment is affirmed substantially for the reasons expressed by Judge Lario in his opinion reported at 9 N.J.Tax 314 (Tax Ct.1987).
THE TOWNSHIP COMMITTEE OF THE TOWNSHIP OF LITTLE EGG HARBOR IN THE COUNTY OF OCEAN, PLAINTIFF-APPELLANT, v. AMERICAN TELEPHONE & TELEGRAPH COMPANY AND THE BOROUGH OF TUCKERTON, DEFENDANTS-RESPONDENTS
10 N.J. Tax 236
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