Order and judgment unanimously reversed on the law without costs and petition dismissed.
Memorandum:
Petitioners commenced these consolidated proceedings pursuant to article 7 of the Real Property Tax Law challenging as excessive respondents' assessments on their property for the 1989 and 1990 tax years. After a nonjury trial, Supreme Court granted the petitions and reduced the assessments, for the most part in accordance with the calculations of petitioners...
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