—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 AD2d 891 [decided herewith]). (Appeal from Order and Judgment of Supreme Court, Yates County, Bender, J.—Tax Certiorari.) Present—Pine, J. P., Lawton, Wisner, Callahan and Doerr, JJ.