The judgment appealed from is affirmed substantially for the reasons expressed by Judge Lasser in his opinion reported at 11 N.J.Tax 57 (Tax Ct. 1990). See Schwam v. Cedar Grove, 228 N.J.Super. 522, 550 A.2d 502 (App.Div. 1988), certif. denied, 115 N.J. 76, 556 A.2d 1219 (1989).