In Ford Motor Co. v. Township of Edison, 127 N.J. 290, 307, 604 A.2d 580 (1992), a property tax valuation case, the Supreme Court was critical of the Tax Court's exclusion of four of the six comparables used by the taxpayer's appraiser. 127 N.J. at 307-309, 604 A.2d 580. The Court noted that the excluded sales were similar to the subject property (an automobile assembly plant) in that they were all large industrial facilities and several were in the same geographical area as the subject property. Id. at 308, 604 A.2d 580. The Court commented that if this had been a jury case, it would have been "hard pressed to sustain the exclusion of the comparables." Ibid. But it decided that because this was a case in which the fact-finder was a Tax Court judge, the error was harmless. Id. at 310, 604 A.2d 580.