Opinion
November 19, 1997
(Appeal from Order and Judgment of Supreme Court, Yates County, Bender, J. — Tax Certiorari.)
Present — Pine, J. P., Lawton, Wisner, Callahan and Doerr, JJ.
Order and judgment unanimously reversed on the law without costs and petition dismissed. Same Memorandum as in Matter of South Slope Holding Corp. v. Board of Assessment Review ( 244 A.D.2d 891 [decided herewith]).