Plaintiff Chesterfield Associates is the owner • of ninety-five townhouses in Edison Township. It has appealed from the judgment of the Tax Court which fixed the assessment for these properties for the tax years 1990, 1991 and 1992.

Having carefully considered the record in this matter and the briefs and arguments of counsel, we affirm the judgment of the Tax Court substantially for the reasons stated in the opinion of Honorable Michael A. Andrew, Jr., J.T.C. dated April 26, 1993.