In Mahwah Tp. v. Bergen County Bd. of Taxation, 98 N.J. 268, 285, 486 A.2d 818 (1985), a Bergen County municipality challenged as special legislation a statute allowing a county tax rebate to municipalities in first class counties with population over 800,000 if it had within its borders 200 acres or more of land used and occupied by state or county institutions. Mahwah, 98 N.J. at 271, 486 A.2d 818. The original statute was supplemented by a statute barring the rebate to any municipality which had not received the rebate for any prior year, thereby leaving only one municipality that could ever qualify. Id. at 277, 486 A.2d 818. Reiterating the approach set forth in Newark, the Court rejected the challenge to the underlying legislation, despite its initial purpose to relieve an inequity only to Cedar Grove, because: (1) the purpose of the act was to relieve the burden on host communities which had to provide additional services on account of the tax exempt properties; (2) the resulting burden created by the rebate, that is the additional tax to be shared among the county's other municipalities, would be minimized in larger counties. Id. at 290-92, 486 A.2d 818. However, the Court again could find no "rational basis for excluding other municipalities that may satisfy the requirements of the rebate statute in the future," and therefore found the grandfather clause to be unconstitutional special legislation. Id. at 293-94, 486 A.2d 818.