ORDERED that the petition for certification is granted limited to the issue as to whether processing tanks and related machinery and equipment are or are not business personal property, taxable under N.J.S.A. 54:11A-1, et seq.

As to this issue, the judgment of the Appellate Division is vacated and the case is remanded to the Division of Tax Appeals for further consideration in light of City of Bayonne v. Port Jersey Corporation, 79 N.J. 367 (1979). (See 157 N.J.Super. 42)