Verizon New Jersey, Inc. v. Borough of Hopewell

Syllabus

The judgment of the Appellate Division is affirmed substantially for the reasons expressed in Judge Accurso's opinion. The Court concurs with the Appellate Division \that 'local telephone exchange' as used in N.J.S.A. 54:4-1 means a local telephone network within a defined geographical area as depicted on Verizon's tariff exchange maps.\ ___ N.J. Super. at ___ (slip op. at 52).