Ordered that the resettled order and judgment is affirmed, with costs.
We disagree with the petitioner's contention that the trial court erred, as a matter of law, by not accepting the lease for a portion of the subject property as evidence of its value. The value of land and of improvements thereto should be determined, for tax purposes, as a finding of fact (see, Matter of Shubert Org. v Tax Commn.,
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