Judgment unanimously reversed on the law and facts, without costs and new trial granted.
Memorandum:
There is no evidence in the record that claimants' building was unique or a specialty which would only produce income when used in conjunction with claimants' business; hence the sole use by the court, of reproduction costs minus depreciation in arriving at building value was error as a matter of law (Rochester Smelting & Refining Co. v. State of New...
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