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WATNONG ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF MORRIS, DEFENDANT-APPELLANT.

PER CURIAM.

Defendant Township of Morris appeals from a final judgment entered in the Tax Court reducing the assessed value of vacant land owned by plaintiff Watnong Associates, Inc. for the tax year 1988 from $18,117,900 to $12,543,000. 11 N.J. Tax 108.

We affirm substantially for the reasons expressed by Judge Andrew in his written opinion dated May 21, 1990.

Affirmed.

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WATNONG ASSOCIATES v. MORRIS TP
(Apr 5, 1991)