In Farmland Dairies, Inc. v. Borough of Wallington, N.J. Super. App. Div. (per curiam) (unpublished decision) (35-2-7909), the Appellate Division upheld the decision of the Tax Court in denying an unrelated neighboring property owner’s efforts at intervening in a pending local property tax appeal between the property owner and the Borough.  The court concluded that

In a newly decided New Jersey Appellate Division case, Pansini Custom Design Associates LLC v. City of Ocean City, the court, made clear that application of the simpleton approach of merely averaging comparables or the results of competing appraisal reports, will not do. In Pansini, the court found that such an approach to valuation represents