These cases involve the assessment of pipelines for local ad valorem taxation. We granted the petitions of the municipalities to review the judgments of the Appellate Division. 57 N. J. 598 (1971); 58 N. J. 19 (1971).

We see no basis to disturb the judgments on the records in these matters. As to valuation, we endorse the recommendation of the Appellate Division and of the State Division of Tax Appeals that there should be legislation to provide a suitable statewide formula for the assessment of this unique property. As to the claim of discrimination, the issue was properly accepted and the average ratios were properly employed.

The judgments are affirmed.

For affirmance — Chief Justice Weintraub and Justices Jacobs, Francis, Proctor, Hall and Schettino — 6.

For reversal — Hone.