
    WATNONG ASSOCIATES, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF MORRIS, DEFENDANT-APPELLANT.
    Superior Court of New Jersey-Appellate Division
    Argued March 20, 1991
    Decided April 5, 1991.
    Before Judges HAVEY and SKILLMAN.
    
      John M. Mills, III, argued the cause for appellant (Mills, Hock, Dangler & Mills, attorneys; John M. Mills on the brief).
    
      Harold A. Kuskin argued the cause for respondent (Lasser, Hochman, Marcus, Guryan & Kuskin, attorneys; Mr. Kuskin on the brief).
   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.  