Majority
p. 1101The People of the State of New York ex rel. Belmont Equities, Inc., Appellant-Respondent, against Harry B. Chambers et al., Constituting the Tax Commission of the City of New York, Respondents-Appellants. [261-275 Amsterdam Ave., Borough of Manhattan.]
While we find that the total valuation of the property fixed by Special Term is correct, we think the separate valuation of land and building should be fixed as follows:
Order unanimously affirmed and findings modified as set forth above, without costs. Settle order on notice. Present — Peek, P. J., Dore, Cohn, Callahan and Van Voorhis, JJ.