Tax Court of New Jersey.Submitted June 11, 1991.
Decided June 21, 1991.
Appeal from the Tax Court, Lasser, P.J.
Page 255
Mainardi Mainardi, attorneys for appellant (Andrew Mainardi, Jr., on the brief).
Courter, Kobert, Laufer, Purcell Cohen, attorneys for respondent (Louis P. Rago on the brief).
Before Judges BAIME and ARNOLD M. STEIN.
PER CURIAM.
The judgment of the Tax Court is affirmed essentially for the reasons expressed by Judge Lasser in his reported opinion. 11 N.J. Tax 6. Under certain circumstances, an assessor may reasonably anticipate that access to landlocked property can be obtained through an easement by necessity in determining the value of the property. Contrary to plaintiff’s argument, the record discloses that this issue was fairly raised in the course of the trial. We discern no sound basis to disturb the judge’s findings and conclusions pertaining to comparable sales.
Affirmed.