Ordered that the resettled order is affirmed insofar as appealed from, with costs.
Contrary to the present contention of the town, the record establishes that the petitioners' payments made to the county pursuant to three concession agreements executed in or about 1977 did not constitute payments of rent for the use of a parking and servicing area for rental vehicles which was leased by the petitioners from the county in 1979. The 1977 concession agreements contain no reference to the subject property. Moreover, the payments based upon a percentage of each petitioner's annual gross revenues under these agreements are not referable to rental fees for any parcel of land, but instead constitute fees for conducting car rental businesses at concession booths situated within the Westchester County Airport terminal. Hence, the Supreme Court acted properly in denying the town's motion for a certified statement of the petitioners' business income and expenses, as such information is irrelevant to the valuation of the subject parking and servicing area (see generally, Matter of Barnum v Srogi, 54 N.Y.2d 896; Matter of Farone Son v Srogi, 96 A.D.2d 711, lv denied 60 N.Y.2d 556; Matter of White Plains Props. Corp. v Tax Assessor of City of White Plains, 58 A.D.2d 653; Matter of Federated Dept. Stores v Podeyn, 32 A.D.2d 823, lv denied 25 N.Y.2d 739). Mollen, P.J., Bracken, Niehoff and Lawrence, JJ., concur.