Opinion
Argued January 13, 1981
Decided February 12, 1981
Appeal from the Appellate Division of the Supreme Court in the Fourth Judicial Department, JOSEPH J. RICOTTA, J.
Bruce K. Carpenter for appellant.
Philip A. Erickson for respondent.
Robert Abrams, Attorney-General (Stanley Fishman and Shirley Adelson Siegel of counsel), pro se.
Order affirmed, with costs, for reasons stated in the memorandum at the Appellate Division ( 72 A.D.2d 950; see, also, Real Property Tax Law, § 504, subd 4).
Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.