1. Stewart was just selling a property, not inflating its value to get a loan at a lower interest rate than he would have otherwise paid.
2. There is no requirement whatsoever in any way shape or form that the purchase price have any connection with the assessed value according to the municipality with taxing jurisdiction.
3. This has been explained already ITT several times; the basis of the charges against Trump are that he lied and people who worked for him lied at his direction. And that's why Alan Weisselberg is serving time for perjury while Trump walks free, incidentally--fucking disgusting.