SMOYER v. TAXATION DIV. DIRECTOR

Edward A. Zunz, Jr. argued the cause for plaintiffs-appellants ( Riker, Danzig, Scherer Hyland, attorneys

Edward A. Zunz, Jr. of counsel

J. Ferd Convery, III, on the initial

reply briefs). Mary R. Hamill, Deputy Attorney General, argued the cause for defendant-respondent ( Irwin I. Kimmelman, Attorney General of New Jersey, attorney

James J. Ciancia, Assistant Attorney General, of counsel

Mary R. Hamill, on the brief).