Opinion
May 13, 1952.
Present — Callahan, J.P., Van Voorhis, Shientag, Heffernan and Bergan, JJ.
Order, so far as appealed from, unanimously modified by fixing the value of the building in Lot 48 for each of the tax years herein involved at $2,800,000, so that the assessment will be as follows: Land $600,000; Building $2,800,000; Total $3,400,000 and, as so modified, affirmed, with $20 costs and disbursements to the appellants upon the ground that the court at Special Term failed to give proper consideration to the increase in building values. Settle order on notice.