The opinion of the court was delivered by WECKER, J.A.D.
This appeal involves an amendment to the Local Tax Authorization Act, N.J.S.A. 40:48C-1 to -41, specifically to the provision of the Act that allows a municipality with a population of 200,000 or more to enact a local payroll tax. N.J.S.A. 40:48C-19, as amended by L. 1996, c. 33, § 2. The amendment, sometimes referred to as a grandfather clause, retroactively adds a longevity...
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