MATTER OF CT., SYRACUSE v. ST. BD., EQL. ASSMT

Order affirmed, with costs. We affirm for the reasons stated in the memorandum at the Appellate Division ( 101 A.D.2d 653) and agree with that court that the method used in calculating the equalization rate was rational and the rate fixed was supported by substantial evidence.

Concur: Chief Judge WACHTLER and Judges JASEN, MEYER, SIMONS, KAYE and ALEXANDER.