Majority
p. 867The People of the State of New York ex rel. Riverside Drive Estates, Inc., Respondent, v. Ralph S. Carmichael and Another, Assessors of the City of Binghamton, and John A. Giles and Others, Constituting the Board of Review of the City of Binghamton, N. Y., Appellants.
Appeal from judgment reducing assessments on respondent’s real premises. The issues were overvaluation and inequality. The official referee found upon the parties’ stipulation that other property in the city was assessed at eighty-four per cent of its full value. He also found that respondent’s properties were overvalued and reduced the assessments accordingly. The evidence sustains these findings. Judgment unanimously affirmed, with costs. Present — Hill, P. J., Rhodes, Crapser, Bliss and Heffernan, JJ.