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.