Opinion
Argued February 4, 1985
Decided March 19, 1985
Appeal from the Appellate Division of the Supreme Court in the Third Judicial Department, George L. Cobb, J.
Marshall G. Kaplan, Andrew S. Fisher and Ellen M. Levanti for appellants.
Robert Abrams, Attorney-General ( John Q. Driscoll and Robert Hermann of counsel), for respondent.
Order affirmed, with costs. We affirm for the reasons stated in the memorandum at the Appellate Division ( 101 A.D.2d 653) and agree with that court that the method used in calculating the equalization rate was rational and the rate fixed was supported by substantial evidence.
Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.